The Juno Beach dining scene is facing a legal shakeup as Massimo Giovannangelo, the owner of the well-liked eatery County Line Pizza and Ristorante, is facing felony charges for theft of state funds. As reported by CBS12, Giovannangelo allegedly failed to forward more than $100,000 in sales tax revenues to the Florida Department of Revenue.
In an investigation that pulled back the curtains on financial practices at the restaurant, authorities accuse the owner of remitting only $58,822.73 of the $181,821.83 in collected sales taxes. This discovery was made public after meticulous examination of financial records, which were conducted between December 2021 and June 2024. Despite multiple attempts to recuperate the funds without legal intervention, the Revenue Department had no choice but to book Giovannangelo into the Palm Beach County jail when the parties were unable to reach an agreeable resolution, divulged by the Department to CBS12.
The plight of County Line Pizza and Ristorante offers a glimpse into the struggles faced by some local businesses. Giovannangelo, in a statement obtained by CBS12, confessed awareness of the tax delinquency and cited difficulties in tracking the exact amount owed amidst hardships to keep the business afloat. "Many restaurants in the area are having trouble making ends meet," Giovannangelo claimed.
Further investigative efforts by Kathy Orzechowska from the Florida Department of Revenue revealed that, despite claims of financial distress, bank records indicated sufficient funds for tax payment. According to an interview by WPBF, Massimo's sister, Nadia Baldasaro, testified that her brother shouldered responsibility for sales tax filings since taking full ownership of the business in 2020. Evidence presented during the investigation suggested the restaurant was capable of meeting its tax obligations but chose not to.
With liens and tax penalties already in place, Giovannangelo could be confronting severe repercussions for the unremitted taxes, which under Florida law constitutes theft of state funds. Conducted using a blend of interviews, financial records, and documentary evidence, the state's case against Giovannangelo stands as a stern reminder of the legal duties businesses have in properly handling public monies entrusted to them, reminiscent of a tale referred to by WPBF.
