Erie County District Attorney John J. Flynn announces that 30-year-old Elder Guadalupe Martinez of Hamburg pleaded guilty this morning before State Supreme Court Justice Paul B. Wojtaszek to one count of Grand Larceny in the Second Degree (Class “C” felony) and one count of Criminal Tax Fraud in the Third Degree (Class “D” felony). The defendant pleaded guilty to the highest sustainable charges.
Between December 20, 2017 and March 20, 2021, the defendant, while working as the owner of Mexico City restaurant on Camp Road in the Town of Hamburg, knowingly failed to pay taxes collected on food and beverage sales. As part of her plea, the defendant signed a Confession of Judgment to pay $59,325.03 in restitution to the New York State Department of Taxation and Finance.
Martinez faces a maximum of 15 years in prison when she is sentenced on Monday, March 11, 2024 at 10:00 a.m. She was released on her own recognizance.
DA Flynn commends the New York State Department of Taxation and Finance for their work in this investigation.
The case was prosecuted by Assistant District Attorney Robin J. Deubler of the Special Investigations and Prosecutions Bureau.