Davidson County Man Receives Sentence for Theft Charge

NASHVILLE, Tenn. - The Special Investigations Section of the Tennessee Department of Revenue conducted the investigation that led to Paul Cox, former owner of Southeast Automotive, being sentenced on Friday.

Judge Jennifer Smith sentenced Cox to eight years of incarceration. In April, Cox pleaded guilty to theft charges for failing to remit sales tax collected from customers at the business.

"The taxes collected from customers are property of the state and local governments," Revenue Commissioner David Gerregano said. "Customers have a right to know that the tax they pay will be remitted to the state and used for public good."

The department pursued this criminal case in cooperation with District Attorney Glenn Funk's Office. Citizens who suspect violations of Tennessee's revenue laws should call the toll-free tax fraud hot line at (800) FRAUDTX (372-8389).

The Department of Revenue is responsible for administering state tax and motor vehicle title and registration laws, as well as collecting the taxes and fees associated with those laws. The Department collects around 87 percent of total state revenue. During the 2025 fiscal year, it collected over $21 billion in state taxes and fees and more than $5 billion in taxes and fees for local governments. To learn more about the department, visit https://www.tn.gov/revenue.

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