FLORIDA SALES TAX ARREST – DAVIE RESTAURANT OWNER
By James H. Sutton, Jr., CPA, Esq., Shareholder Moffa, Sutton, & Donnini, PA
A Broward County restaurant owner is the latest reminder that the Florida Department of Revenue treats collected-but-unremitted sales tax as theft, not a debt to be worked out later. Samuel Anthony Saravia, 26, of Pompano Beach, was arrested after a Department of Revenue investigation alleged that he collected sales tax from customers at Garden Grill and Steak Corp, his restaurant in Davie, and kept roughly $53,000 of it instead of turning it over to the state.
At that dollar amount, Saravia faces a second-degree felony for theft of state funds. Under Florida law, collected-but-unremitted sales tax between $20,000 and $100,000 is a second-degree felony, punishable by up to 15 years in prison and a $10,000 fine; cross the $100,000 mark and the charge escalates to a first-degree felony carrying up to 30 years. As in nearly every case we see, the story here is not complicated: sales tax collected from a customer belongs to the State of Florida from the moment it hits the register. A struggling restaurant that uses that money for rent, payroll, or food costs instead of remitting it to the Department has not taken out a loan from the state — it has committed theft of state funds, and the Department treats it accordingly.
Restaurants remain one of the Department's most consistent targets for exactly this reason. Razor-thin margins and constant cash-flow pressure make it tempting to treat sales tax as a source of short-term working capital, point-of-sale systems, and direct access to a restaurant’s credit card sales by month make it easy for the Department to reconstruct exactly how much a business collected versus how much it actually remitted. The gap between those two numbers is the case.
The last thing you want to do when you have been charged with sales tax fraud is to represent yourself, use a public defender, or hire an attorney that doesn't really do sales tax fraud cases. My name is James H Sutton, Jr, CPA, Esq. and I’ve represented Florida business owners before the Department of Revenue for the last 15 years, including hundreds of sales tax criminal investigations and post-arrest representation with state attorneys' offices and in court. The moment a Department of Revenue investigator starts making contact — whether it is a letter, a phone call, or a visit — is the moment to get experienced sales tax counsel involved, not after a warrant has already been issued. By the time a case reaches the arrest stage, the options narrow considerably.
About the Author
James H. Sutton, Jr., CPA, Esq. is a State and Local Tax (SALT) attorney who practices almost exclusively on Florida sales and use tax controversy. James is a Shareholder at the Law Offices of Moffa, Sutton & Donnini, P.A. and has been a licensed Certified Public Accountant since 1994 and a member of The Florida Bar since 1998. Since 2002, Mr. Sutton has served as an Adjunct Professor of Law at Stetson University College of Law, teaching State and Local Tax, and also teaches Sales and Use Tax at Boston University School of Law's LLM in Taxation program. If you have any questions, then Mr. Sutton has a FREE INITIAL CONSULTATION policy. He can be reached directly at 813-775-2131 or [email protected].
About the Firm
The Law Offices of Moffa, Sutton & Donnini, P.A. is a Florida law firm that practices almost exclusively in the area of Florida state and local tax (SALT) controversy, with offices in Tampa, Fort Lauderdale, and Tallahassee. Collectively, the firm's attorneys bring over 200 years of combined experience handling Florida sales tax audits, criminal investigations, protests, and litigation. Learn more at www.FloridaSalesTax.com.
Additional Resources
Florida Sales Tax Criminal Investigations: When Sales Tax Experience Matters — June 24, 2026, by James H. Sutton, Jr., CPA, Esq.
FLORIDA SALES TAX ARREST – HOLLYWOOD USED CAR DEALER — August 24, 2026, by James H. Sutton, Jr., CPA, Esq.
Florida Sales Tax Voluntary Disclosure: The Best Way to Clean Up a Florida Sales Tax Problem — May 26, 2026, by James H. Sutton, Jr., CPA, Esq.
Florida Sales Tax Audit Help — June 20, 2026, by James H. Sutton, Jr., CPA, Esq.
“FLORIDA SALES TAX ARREST – PALM BEACH BBQ & SEAFOOD OWNER” — August 23, 2026, by James H. Sutton, Jr., CPA, Esq.
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