March 8, 2004
OF FUNERAL HOME FOUND GUILTY OF FAILING TO REMIT WITHHOLDING
General J. Joseph Curran, Jr. and State Comptroller William Donald
Schaefer jointly announced today
that Franklin C. Showell, 62, the president of Nutter Funeral
Homes, Inc., located at 2501 Gwynn Falls Road, in Baltimore City,
found guilty in the Circuit Court for Anne Arundel County by
the Honorable Joseph P. Manck of failure to remit withholding
Showell entered an "Alford" plea in which he acknowledged
the State had sufficient evidence with which to convict him beyond
a reasonable doubt, and which has been held by the Supreme Court
to be the equivalent of a guilty plea.
1987, Showell applied on behalf of Nutter Funeral Homes, Inc.
for a combined registration business license to withhold taxes
from employee wages and the payment of unemployment tax. As president
of the corporation, he was responsible for reporting and remitting
withholding taxes to the Comptroller. Between February 2000 and
March 2001, Showell failed to remit $34,943.40 in withholding
tax that he reported was due to the Comptroller.
is scheduled for March 18. The maximum penalty for failure to
remit withholding taxes is up to five years’ incarceration
and a fine of up to $5,000.
This case is part of an ongoing partnership with the Comptroller’s
Office to hold delinquent taxpayers with the largest unresolved
tax liabilities criminally responsible when all efforts at collections
by the Comptroller have failed,” Attorney General Curran
The case was referred by the Compliance Division of the Comptroller’s
Office, investigated by the Maryland State Police, and prosecuted
by Criminal Investigations Division of the Attorney General’s