Wake County restaurant owner charged in state tax cases

RALEIGH — A Wake County restaurant owner has been charged with six counts of embezzlement of state property in tax cases tied to two restaurant entities, according to the N.C. Department of Revenue.

The department said Marcella Aguado De La Cruz, 49, of Youngsville, was arrested Monday, June 8, on felony tax charges filed by the department. The charges were announced Thursday.

According to the Department of Revenue, indictments allege Aguado De La Cruz aided and abetted two business entities in embezzling, misapplying and converting North Carolina and Wake County sales taxes.

The department identified the businesses as Marz Fusion LLC, doing business as Red Monkey, and Marz Hospitality Group LLC, doing business as The Arepa Bar.

For Marz Fusion LLC, the department said indictments allege about $145,172.77 in North Carolina sales taxes were embezzled from March 1, 2019, through April 30, 2021. For Marz Hospitality Group LLC, the department said indictments allege about $33,726.93 in North Carolina sales tax was embezzled from July 1, 2020, through May 31, 2022.

The Department of Revenue said Aguado De La Cruz was the responsible person for both business entities during the periods listed and had a duty to collect, hold in trust and remit North Carolina and Wake County sales tax to the department.

Aguado De La Cruz appeared before a Wake County magistrate and was placed under a $30,000 secured bond, according to the department. A first appearance is scheduled for June 15 in Wake County Superior Court in Raleigh.

The department said the charges followed an investigation by special agents with its Criminal Investigation Division in Raleigh.

The charges are accusations. A defendant is presumed innocent unless and until proven guilty in court.

Editor’s note: This article was drafted with the assistance of artificial intelligence and was reviewed and fact-checked by a member of the NC Political News editorial team before publication.