Erie County District Attorney John J. Flynn announces that 30-year-old Elder Guadalupe Martinez of Hamburg was sentenced yesterday afternoon before State Supreme Court Justice Paul B. Wojtaszek to 5 years of probation.
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 $59,325.03 in taxes collected on food and beverage sales.
On November 30, 2023, Martinez pleaded guilty 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.
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. At her sentencing, Judge Wojtaszek ordered the defendant to pay restitution over the course of the next five years.
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.