SC Business Owner Arrested for Failing to Pay More Than $330K to The State

Staff Report From South Carolina CEO

Friday, November 9th, 2018

Dirk Patrick Heiser, owner of Carolina Funding LLC in Greer, was arrested by South Carolina Department of Revenue agents. The defendant is charged with seven counts of failing to collect, account for, and pay Withholding Taxes.

For tax years 2011 through 2017, Heiser was responsible for collecting, reporting, and paying the state Withholding Taxes for the company. Heiser failed to file Withholding Tax returns and failed to pay $332,067 in taxes he withheld from employee paychecks.

Heiser is currently being held at the Greenville County Detention Center. If convicted, he faces fines up to $10,000 and/or up to five years in prison per charge.

The SCDOR is committed to the fair administration of tax laws. By taking enforcement action against noncompliant taxpayers, the Department seeks to prevent unfairly increasing the tax burden on those who do comply.