Bradley County woman indicted, arrested for allegedly evading sales taxes for gun store

Contributed Photo / Amiee Martin Smith thumbnail
Contributed Photo / Amiee Martin Smith thumbnail
photo Contributed Photo / Amiee Martin Smith

A Bradley County woman associated with the Shooter's Depot, a Chattanooga area gun store, was indicted and arrested on suspicion of tax evasion and theft of property after an investigation by the Tennessee Department of Revenue.

According to a news release, Amiee Martin Smith, 45, allegedly failed to file sales tax returns for three consecutive years for the gun store, from 2014 to 2017.

Smith, who at least at one point was co-owner of the business, is being charged with one felony count of theft and 39 felony counts of tax evasion.

If convicted she could face up to two years in prison and a $3,000 fine for each count of tax evasion. She could also face up to six years in prison and a $10,000 fine for the theft charge.

"The Department of Revenue promotes voluntary taxpayer compliance by educating taxpayers, aggressively pursuing criminal sanctions and demanding accountability when taxpayers engage in fraudulent activity," said David Gerregano, revenue commissioner, in the release. "This indictment underscores the department's ongoing efforts to enforce Tennessee's tax laws."

Parts of the Shooter's Depot Hamilton County location suffered significant damage during a fire in 2018, and the business also helped police take down a brass-buying scam in 2017.

- Compiled by Tierra Hayes

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