A Charlotte business owner was taken in to custody on March 17, 2020, by U.S. Customs Border and Protection and Harbor Police Department in San Diego, California, after confirming the outstanding felony tax warrant with the North Carolina Department of Revenue’s Criminal Investigation Division. Todd Haden Marcellini was then booked in the San Diego Jail where he awaited a hearing on extradition.
On April 21, 2020, Marcellini was indicted by a Wake County Grand Jury on one count of a felony tax charge for the Embezzlement of State Property. The indictment was filed by the North Carolina Attorney General’s Office on behalf of the North Carolina Department of Revenue. Marcellini waived extradition for a transfer of custody to North Carolina by officers of the North Carolina Department of Public Safety, and on or about June 10, 2020, Marcellini was brought back to the Wake County Detention Center where he was incarcerated pending a first appearance on July 13, 2020, in Wake County Superior Court.
The arrest and indictment information show that Todd Haden Marcellini, 46, was the owner of Motion Lab, LLC, dba Motion Lab Tuning located in Charlotte, NC. It is alleged that during January 1, 2014 through July 20, 2017, Marcellini unlawfully, willfully and feloniously did assist, or aid and abet Motion Lab, LLC (S-Corp), to embezzle, misapply, and convert to its own use $107,742.62, in sales taxes. During this period of time, Marcellini was the responsible person of Motion Lab, LLC, which was under a duty to collect, hold in trust, and remit North Carolina Sales Tax to the North Carolina Department of Revenue.
The charges resulted from an investigation by special agents with the Department’s Criminal Investigations Division in Raleigh.