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Shelby County Business Owner Pleads No Contest to Tax Evasion and Theft

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Summary

The Tennessee Department of Revenue's Special Investigations Section conducted an investigation leading to the March 12 no contest plea of Billy Richmond Jr., owner of Wing Guru, Inc., to theft of property over $60,000 and tax evasion. Richmond failed to remit collected sales tax from two Wing Guru locations in Memphis, Tennessee. The court placed Richmond on eight years probation and ordered restitution of $337,609.12. The case was prosecuted in cooperation with District Attorney General Steve Mulroy's Office.

What changed

Billy Richmond Jr., owner of Wing Guru, Inc., pleaded no contest to theft of property over $60,000 and tax evasion stemming from failure to remit collected sales tax from two Memphis restaurant locations. Judge Jennifer Mitchell accepted the plea and ordered eight years probation plus $337,609.12 in restitution.

Retailers collecting sales tax bear a fiduciary obligation to remit those funds to the state. This conviction signals that the Tennessee Department of Revenue actively pursues criminal sanctions against business owners who fail to fulfill this obligation. Businesses should ensure proper sales tax collection and remittance procedures are in place and functioning correctly.

What to do next

  1. Retailers must remit collected sales tax to the state
  2. Report suspected revenue law violations via the tax fraud hotline at (800) FRAUDTX

Penalties

$337,609.12 restitution; 8 years probation; felony charges of theft of property over $60,000 and tax evasion

Archived snapshot

Apr 16, 2026

GovPing captured this document from the original source. If the source has since changed or been removed, this is the text as it existed at that time.

Shelby County Business Owner Pleads No Contest

Friday, March 13, 2026 | 10:09am MEMPHIS - The Special Investigations Section of the Tennessee Department of Revenue conducted the investigation that led to Thursday’s no contest plea from Billy Richmond Jr., owner of the Wing Guru, Inc., to tax evasion and theft.

On Thursday, March 12, Judge Jennifer Mitchell accepted Richmond’s no contest plea to theft of property over $60,000 and tax evasion. These charges stem from Richmond’s failure to remit collected sales tax on behalf of two Wing Guru locations in Memphis, Tennessee. Richmond was placed on probation for a period of eight years and ordered to pay $337,609.12 in restitution.

“It is a felony for retailers to collect sales tax from the public and fail to remit it to the state,” Revenue Commissioner David Gerregano said.  “The Department of Revenue pursues criminal sanctions to provide accountability for these actions.”

The department pursued the criminal case in cooperation with District Attorney General Steve Mulroy’s Office. Citizens who suspect violations of Tennessee's revenue laws should call the toll-free tax fraud hot line at (800) FRAUDTX (372-8389).

The Department of Revenue is responsible for the administration of state tax laws and motor vehicle title and registration laws, as well as the collection of taxes and fees associated with those laws. The department collects about 87 percent of total state revenue. During the 2025 fiscal year, it collected over $21 billion in state taxes and fees and more than $5 billion in taxes and fees for local governments. To learn more about the department, visit www.tn.gov/revenue.

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Last updated

Classification

Agency
TN DOR
Published
March 13th, 2026
Instrument
Notice
Legal weight
Non-binding
Stage
Final
Change scope
Substantive

Who this affects

Applies to
Retailers Consumers Government agencies
Industry sector
7223 Food Services & Drinking Places
Activity scope
Sales tax collection Sales tax remittance
Geographic scope
US-TN US-TN

Taxonomy

Primary area
Taxation
Operational domain
Compliance
Topics
Criminal Justice Consumer Finance

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