April 2, 2004
OF FUNERAL HOME SENTENCED FOR FAILING TO REMIT WITHHOLDING
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, was sentenced March 18 by
the Honorable Joseph P. Manck of the Circuit Court for Anne Arundel
County on the charge of failure to remit withholding taxes. On
March 5, 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 to a guilty plea. At the sentencing
hearing, Manck struck the guilty finding and sentenced Showell
to probation before judgment and placed him on one year of probation.
Showell paid $34,943.40, the amount of unremitted withholding taxes,
to the Comptroller’s Office on March 5 at the time of his
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.
case is part of an ongoing partnership between the Attorney General’s Office and 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. It was referred by the Compliance Division of the
Comptroller’s Office and investigated by the Maryland State
Police and prosecuted by the Criminal Investigations Division of
the Attorney General’s Office.