A Raleigh-area restaurant owner is at the center of a high-dollar tax case after state investigators say she siphoned off nearly $179,000 in sales taxes collected at two local spots instead of sending the money to Raleigh's coffers.
Prosecutors allege that the funds, taken from money that should have been remitted to the state, were diverted over multiple years, triggering a criminal probe and a stack of court filings. The allegations are already putting a spotlight on how closely local restaurants track and report their sales-tax receipts.
State records and charging documents cited in recent reporting show the alleged shortfall totals about $179,000, including roughly $145,172.77 linked to Red Monkey and $33,726.93 tied to Arepa Bar. Investigators say Marcella Aguado de la Cruz was the responsible person for sales-tax collections at both businesses during the periods under review. As reported by WRAL, those amounts stem from state records covering 2019 and 2020.
Aguado de la Cruz, 49, who lists Youngsville as her home, was arrested this week and charged with six counts of “embezzlement of state property,” according to court papers. A judge ordered her held under a $30,000 secured bond. She is scheduled for an initial appearance in Wake County court on Monday, where prosecutors are expected to outline the evidence and map out the next steps in the case. The arrest followed an investigation by state agents and local law enforcement, according to WRAL.
State enforcement and precedent
The North Carolina Department of Revenue's Criminal Investigation Division has been steadily turning up the heat on restaurant owners in recent years, converting audit red flags into criminal charges across the state. Similar sales-tax cases have led to indictments alleging anywhere from tens of thousands to several hundred thousand dollars in unremitted tax.
According to the N.C. Department of Revenue, these prosecutions typically follow detailed forensic reviews of tax filings, point-of-sale records and other business documents, with revenue agents working alongside local district attorneys to bring cases to court.
What the charges mean
Under North Carolina law, embezzlement of state property is a felony. When the value involved reaches $100,000 or more, the offense is classified as a Class C felony; lower amounts fall into less severe categories. That classification shapes the potential prison time on the table and often looms large in any plea discussions if a case edges toward trial. The statute, N.C.G.S. A7 14-91, lays out the specific elements and possible punishment.
Aguado de la Cruz's initial court appearance will be the first chance for defense and prosecution to sketch out their positions and for a judge to set a tentative timetable. Cases that hinge on years of tax returns, point-of-sale data and banking records are rarely quick; the legal wrangling here could stretch on for months before there is any resolution.
