Guilford County Businessman Pleads Guilty in State Tax Case

Raleigh, N.C.

A Guilford County businessman pleaded guilty Thursday in Wake County Superior Court to tax charges filed by the North Carolina Department of Revenue.

Moses Singleton, III, 42, of 7712 McAdams Court, Greensboro, pleaded guilty on October 11, 2018 to five counts of Embezzlement of State Property.

Wake County Superior Court Judge A. Graham Shirley sentenced Singleton to a 16-month minimum, 29-month maximum prison term.  The sentence was suspended and Singleton was placed on supervised probation for 60 months.  As conditions of probation, Singleton was ordered to serve 14 days in the custody of the Wake County Detention Center, pay an $8,000.00 criminal fine, perform 100 hours of community service, and pay the balance of $30,162.38 in restitution.  Singleton paid $20,000.00 toward the total restitution amount of $50,162.38 prior to the plea.

Information presented in court showed that Singleton, the President of Singleton Care, Inc., assisted, or aided and abetted the business to embezzle, misapply, and convert to its own use $50,162.38 in North Carolina Withholding Tax during the period January 1, 2012 through December 31, 2016.  Singleton Care, Inc. has operated as a mental health facility in Greensboro since approximately 2009, with income derived primarily from Medicaid claims.  During this period of time, Singleton was the responsible person of the corporation and was under a duty to collect, hold in trust, and remit North Carolina Withholding Tax to the North Carolina Department of Revenue.

The charges against Singleton resulted from an investigation by special agents with the Department’s Criminal Investigations Section in Raleigh and was prosecuted by the Special Prosecutions attorneys in the office of the Attorney General.