He owned and operated a used car lot. He was taking the proceeds from the sales and specifically the proceeds from sales tax that were collected from the buyers in this sale and he was not remitting that back to the state.
He listed the operation under a relative's name, but through the investigation it was found out most of the funds that were coming out from this business were being transferred into a separate account called 'Stephan's Enterprises,' and that was operated by Mr. Longman.