Criminal liability for MRIB and Margrit? It seems to me a pretty good case could be made on the issues of disseminating fraudulent information but the most blatant act by Margrit is in the latest admissions regarding taxes. The consequences for not paying payroll taxes is often administrative oversight and usually does not result in prison time, just financial restitution. But in the case of "willful failure" to pay payroll taxes the penalties can and often do end in criminal charges, prosecution and jail time. $300,000 is a serious matter and if Margrit meets the tests of willful failure she would be personally liable for all amounts due and any criminal charges as the corporate veil is automatically pierced by the tax code. It would appear to me that Margrit not only meets the test but meets virtually all of them:
(1) has power to compel or prohibit the allocation of funds;
(2) has the authority to sign checks;
(3) has the authority to make decisions as to disbursement of funds and payment of creditors;
(4) is an officer or director of the corporation;
(5) has control over the company’s payroll;
(6) prepares and signs payroll tax returns;
(7) actively participates in day-to-day management; or
(8) hires and fires employees
Here's a recent example for for roughly the same amount of unpaid taxes MRIB and Margrit are currently responsible for:
Nebraska Couple: Husband and Wife Both Get Prison Time
Michael and Laurie Russell, of Hickman, Neb., were sentenced to prison terms (16 months and six months, respectively) for failing to pay over employment taxes. The Russells were also jointly ordered to pay the IRS $311,486 in restitution. According to court documents, the Russells jointly owned and operated a window installation business, for which they withheld employee income and FICA taxes, but paid none of it to the IRS. The couple lived a comfortable lifestyle and could afford to pay the taxes, but apparently chose not to.
“Business owners have a responsibility to withhold income taxes for employees and remit those taxes to the Internal Revenue Service,” said Sybil Smith, special agent in charge of IRS Criminal Investigation. “We are committed to pursuing those who violate the employment tax laws” (U.S. Attorney’s Office, District of Nebraska, Press Release, July 30, 2013).
