COCKE COUNTY, Tenn. (WVLT) - The Special Investigations Section of the Tennessee Department of Revenue led the investigation that resulted in the guilty plea of Midnight Rodeo, Inc. to tax evasion charges.

On Sept. 9, Judge Carter Moore accepted Midnight Rodeo Inc.’s admission of guilt to tax evasion, the state department said. The company was fined $1,500 and ordered to pay the State of Tennessee $59,247.28.

“The Department of Revenue strives to promote voluntary compliance of Tennessee’s tax laws by educating taxpayers and pursuing criminal sanctions for accountability of fraudulent actors,” Revenue Commissioner David Gerregano said. “This guilty plea underscores the department’s efforts to ensure fair administration of Tennessee’s tax laws.”

The Department of Revenue is responsible f

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