Attorney General
Here's a look at documents from state attorneys general
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R.I. A.G. Neronha Concludes Investigation Into Smithfield Public Schools for 2025 Hazing Incident
PROVIDENCE, Rhode Island, April 18 -- Rhode Island Attorney General Peter F. Neronha issued the following news release on April 17, 2026:
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Attorney General Neronha concludes investigation into Smithfield Public Schools for 2025 hazing incident
Attorney General Peter F. Neronha today announced an agreement with Smithfield Public Schools (the District) which responds to a civil rights complaint concerning the school district's failure to respond appropriately to an incident involving the bullying of a Smithfield freshman which reportedly involved antisemitic epithets and conduct. The Resolution,
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PROVIDENCE, Rhode Island, April 18 -- Rhode Island Attorney General Peter F. Neronha issued the following news release on April 17, 2026:
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Attorney General Neronha concludes investigation into Smithfield Public Schools for 2025 hazing incident
Attorney General Peter F. Neronha today announced an agreement with Smithfield Public Schools (the District) which responds to a civil rights complaint concerning the school district's failure to respond appropriately to an incident involving the bullying of a Smithfield freshman which reportedly involved antisemitic epithets and conduct. The Resolution,which was approved this evening by the Smithfield Public School Committee, outlines a series of preventative and corrective actions to which the District must adhere. Additionally, the Attorney General released a Letter of Resolution sent to the Smithfield Public School Committee Chair today, which also serves as the Office's report on its investigation.
The Office of the Attorney General conducted this investigation to determine whether the District complied with state law protecting civil rights, pursuant to its authority under the Office of the Civil Rights Advocate.
"Our children deserve to grow up without fear of violence and discrimination," said Attorney General Neronha. "School is where our kids spend their formative years; it should be a place of growth and exploration, not fear and intimidation. Our schools should be places where our children feel safe and supported, which was not the case for a Smithfield freshman on September 29, 2025. Through an extensive and thorough investigation by my Office, we identified several failures by the District in its handling of the incident itself, and in the months following. As such, and at the request of my Office, the District has agreed to a five-part resolution which we believe will foster a better, safer environment for students and prevent something like this from happening again. I want to thank the victim for his bravery in coming forward and telling his story, and the District for their commitment to do better when it comes to protecting our children."
The Office's investigation found that:
* The District struggled to properly investigate the alleged hazing and antisemitism incident when initially reported and did not take steps meaningfully calculated to ascertain and address potential violations of the student code of conduct;
* After the District belatedly determined an investigation was needed, that investigation had significant issues, including a lack of documentation, failure to use established procedures for documentation, failure to make clear factual findings as to the nature of the offenses and the involved parties' respective levels of culpability, and failure to communicate the disciplinary consequences to all parties;
* The District appears not to have abided by its own disciplinary policies and procedures, which require investigation of student discipline matters in accordance with applicable state laws and regulations;
* The District failed to fully address the victim's rights, including failing to implement a safety plan that would address the offending students' return to the team; and
* The District has not adequately considered whether its handling of this incident has created or contributed to a hostile environment on the basis of shared Jewish ancestry/ethnicity at the high school that may interfere with students' ability to participate in or benefit from its educational program.
Per the Resolution, the District agrees to address the aforementioned deficiencies by implementing the following improvement measures:
* Review its existing policies and procedures and make any amendments, or adopt any additional policies and procedures, necessary to effectively prohibit and address harassment, bullying, and misconduct as well as retaliation or threats of retaliation for reporting or participating in an investigation into such incidents;
* Provide administrators, teachers, coaches, and staff with sufficient training and support to permit them to effectively implement these policies and procedures;
* Provide all students age-appropriate programming sufficient to develop the skills, knowledge, and strategies needed to prevent antisemitic discrimination that specifically addresses harassment based on shared Jewish ancestry/ethnicity and that reinforces the school district's commitment to having a school environment free from such discrimination;
* Administer a voluntary climate survey to Smithfield High School students and their parents/guardians that includes gathering information to assess whether the school district's handling of this incident has created or contributed to a hostile environment based on Jewish ancestry/ethnicity that may interfere with students' ability to participate in or benefit from its educational program so that the District can better identify the scope and type of interventions to implement to eliminate any hostile environment, prevent it from recurring, and, as appropriate, remedy its effects; and
* Develop a written protocol that incorporates best practices for ensuring victims' rights and providing support to victims after the District receives notice of alleged discrimination or bullying and during the investigative process to ensure safe and equal access to educational programs and activities.
To learn more about the Office's Civil & Community Rights Unit, including how to file a complaint, please visit our website (https://www.riag.ri.gov/about-our-office/divisions-and-units/civil-division/public-protection/civil-community-rights-0).
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Original text here: https://riag.ri.gov/press-releases/attorney-general-neronha-concludes-investigation-smithfield-public-schools-2025
Md. A.G. Brown Calls on Consumer Financial Protection Bureau to Abandon Plan That Would Decimate Enforcement, Consumer Protection
BALTIMORE, Maryland, April 18 -- Maryland Attorney General Anthony G. Brown issued the following news release on April 17, 2026:
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Attorney General Brown Calls on Consumer Financial Protection Bureau to Abandon Plan that Would Decimate Enforcement, Consumer Protection
Attorney General Anthony G. Brown today joined a coalition of 23 attorneys general in urging the Consumer Financial Protection Bureau (CFPB) to scale back its plans that would severely reduce staffing, undermine the agency's statutory obligation to supervise financial institutions, weaken enforcement, and result in less relief
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BALTIMORE, Maryland, April 18 -- Maryland Attorney General Anthony G. Brown issued the following news release on April 17, 2026:
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Attorney General Brown Calls on Consumer Financial Protection Bureau to Abandon Plan that Would Decimate Enforcement, Consumer Protection
Attorney General Anthony G. Brown today joined a coalition of 23 attorneys general in urging the Consumer Financial Protection Bureau (CFPB) to scale back its plans that would severely reduce staffing, undermine the agency's statutory obligation to supervise financial institutions, weaken enforcement, and result in less reliefand protection for consumers.
Attorney General Brown and the coalition's letter (https://oag.maryland.gov/News/pages/Attorney-General-Brown-Calls-on-Consumer-Financial-Protection-Bureau-to-Abandon-Plan-that-Would-Decimate-Enforcement,-Consu.aspx) opposing the CFPB's proposed strategic plan explains how it is essential that the CFPB - as the nation's only federal agency charged with financial consumer protection as its exclusive mission - maintain a robust supervision program to protect consumers nationwide and the financial marketplace.
In the wake of the 2008 financial crisis, Congress created the CFPB recognizing the need for an effective single financial regulator specifically dedicated to protecting consumers from harm. Since its creation, consumers have received over $21 billion in consumer relief as a result of the CFPB's enforcement and supervision work.
Since taking office, however, the Trump administration has unsuccessfully attempted to eliminate nearly all CFPB staff. Currently, the CFPB is attempting to reduce a team of 72 supervision staff in the Office of Supervision Policy and Operations to one person, dramatically impacting the agency's ability to supervise covered entities. Under the proposed strategic plan, such staggering workforce reductions would continue.
Attorney General Brown and the coalition raise concerns that the CFPB will effectively abdicate several critical statutorily mandated roles entirely, leaving consumers vulnerable to greater harm at a time when 40% of U.S. adults have experienced some sort of financial fraud or scam in the past 12 months. Over the past year, the CFPB has abandoned billions of dollars in harm to consumers it previously attempted to recoup on their behalf.
Attorney General Brown and the coalition also highlight how the CFPB's role has significant benefits for financial institutions by promoting fair competition, educating industries about compliance, and providing confidential resolutions of legal violations.
In their letter, Attorney General Brown and the coalition describe how:
* The strategic plan's proposal to "realign the organization" and "eliminate non-essential roles" will result in a dramatic reduction of the staff needed to perform the agency's statutory obligation;
* The plan undermines the CFPB's statutory requirement to supervise financial institutions;
* The plan's goal of minimizing "duplicative enforcement" and introducing a deregulatory agenda will place more burden on states to enforce consumer protection laws by abandoning the long-standing state and CFPB partnership; and
* The CFPB's 2025 actions, along with several of the plan's stated goals, have resulted and will continue to result in less relief for consumers, not more.
Joining Attorney General Brown in sending the letter are the attorneys general of Arizona, California, Colorado, Connecticut, Delaware, the District of Columbia, Hawaii, Illinois, Maine, Massachusetts, Michigan, Minnesota, Nevada, New Jersey, New Mexico, New York, North Carolina, Oregon, Vermont, Virginia, Washington, and Wisconsin.
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Original text here: https://oag.maryland.gov/News/pages/Attorney-General-Brown-Calls-on-Consumer-Financial-Protection-Bureau-to-Abandon-Plan-that-Would-Decimate-Enforcement,-Consu.aspx
W.Va. A.G. McCuskey, FTC and Seven Other States Reach Agreement in Antitrust Lawsuit Against Nation's Largest Advertising Agencies
CHARLESTON, West Virginia, April 17 -- The West Virginia Attorney General John B. McCuskey issued the following news release on April 16, 2026:
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Attorney General McCuskey, FTC and seven other states reach agreement in antitrust lawsuit against nation's largest advertising agencies
Dentsu, WPP (GroupM), and Publicis accused of secretly coordinating to suppress ad revenue for conservative news outlets in violation of federal law
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West Virginia Attorney General JB McCuskey joined the Federal Trade Commission (FTC) and a coalition of states in reaching an agreement in a lawsuit filed Wednesday
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CHARLESTON, West Virginia, April 17 -- The West Virginia Attorney General John B. McCuskey issued the following news release on April 16, 2026:
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Attorney General McCuskey, FTC and seven other states reach agreement in antitrust lawsuit against nation's largest advertising agencies
Dentsu, WPP (GroupM), and Publicis accused of secretly coordinating to suppress ad revenue for conservative news outlets in violation of federal law
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West Virginia Attorney General JB McCuskey joined the Federal Trade Commission (FTC) and a coalition of states in reaching an agreement in a lawsuit filed Wednesdayagainst three of the nation's biggest advertising agencies, alleging that Dentsu, WPP (GroupM) and Publicis secretly conspired to create "brand safety" rules that effectively cut off advertising revenue to conservative news websites, violating the Sherman Antitrust Act.
Normally, the companies should have competed by developing their own standards. Instead, they agreed to act as one. The companies created a "brand safety floor" that labeled certain content, including topics labeled "misinformation" as off-limits for advertising. According to the complaint, this was specifically designed to cut off advertising funding for conservative news outlets, podcasters and political commentary sites.
"West Virginians deserve a media environment where news publishers succeed or fail based on the merits of their journalism--not because powerful advertising corporations have essentially censored news outlets that didn't align with their own political ideology. This lawsuit is about protecting free speech, free press and free markets," Attorney General McCuskey said.
The complaint cited internal communications showing that executives at these advertising companies were aware they were setting aside competition. One document encouraged the companies to keep secret the brand safety standards they were discussing, invoking the phrase: "The first rule of Fight Club is: You do not talk about Fight Club. The second rule of Fight Club is: You do not talk about Fight Club."
The companies and the governmental enforcers submitted agreed orders to the court that will resolve the lawsuits. Approved by a federal judge on Wednesday afternoon, the orders ensure that Dentsu, WPP (GroupM) and Publicis are prevented from entering into agreements that would set common brand safety standards or restrict advertising based on biased and politically motivated criteria.
The FTC and West Virginia were joined by Florida, Indiana, Iowa, Montana, Nebraska, Texas and Utah.
Read the complaint here (https://ago.wv.gov/media/37707/download?inline).
Read the final orders for Dentsu (https://ago.wv.gov/media/37709/download?inline), WPP (GroupM) (https://ago.wv.gov/media/37710/download?inline) and Publicis (https://ago.wv.gov/media/37708/download?inline).
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Original text here: https://ago.wv.gov/article/attorney-general-mccuskey-ftc-and-seven-other-states-reach-agreement-antitrust-lawsuit
STATE OF HAWAII PREVAILS: FEDERAL CASE SEEKING TO BLOCK FOSSIL FUEL CLAIMS DISMISSED WITH PREJUDICE
HONOLULU, Hawaii, April 17 -- Hawaii Attorney General Anne E. Lopez issued the following news release on April 15, 2026:
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STATE OF HAWAII PREVAILS: FEDERAL CASE SEEKING TO BLOCK FOSSIL FUEL CLAIMS DISMISSED WITH PREJUDICE
The state of Hawaii today secured a significant legal victory in federal court, with the U.S. District Court for the District of Hawaii issuing an order dismissing a lawsuit filed by the United States, that sought to stop Hawaii's separate lawsuit filed in state court against major fossil fuel companies.
In April of last year, the United States sued the state of Hawaii,
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HONOLULU, Hawaii, April 17 -- Hawaii Attorney General Anne E. Lopez issued the following news release on April 15, 2026:
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STATE OF HAWAII PREVAILS: FEDERAL CASE SEEKING TO BLOCK FOSSIL FUEL CLAIMS DISMISSED WITH PREJUDICE
The state of Hawaii today secured a significant legal victory in federal court, with the U.S. District Court for the District of Hawaii issuing an order dismissing a lawsuit filed by the United States, that sought to stop Hawaii's separate lawsuit filed in state court against major fossil fuel companies.
In April of last year, the United States sued the state of Hawaii,Governor Josh Green and Attorney General Anne Lopez in federal court after learning that the state would be filing its own action to hold fossil fuel companies accountable for decades of deceptive marketing practices in Hawaii. The state filed its lawsuit as planned and asked the federal court to dismiss the United States' separate case.
In a decisive ruling, the federal court granted the state's motion, agreeing with its argument that the United States lacks standing to sue over hypothetical allegations that imposing liability on fossil fuel companies will have some harmful future effects on the federal government.
The court also recognized that, contrary to the United States' allegations, Hawaii's state case seeks only to recover damages for harmful and deceptive marketing undertaken by fossil fuel companies in Hawaii; not to regulate international greenhouse gas emissions.
The court's decision comes roughly a year after President Trump ordered the U.S.
Department of Justice to take legal action against any state efforts to combat climate change, and three months after a similar case against the state of Michigan was dismissed.
"The climate crisis is here and Hawaii taxpayers should not have to foot that bill when fossil fuel companies deceived and failed to warn consumers about the climate dangers lurking in their products. The climate-deception lawsuit is about holding those parties accountable and shifting the costs of surviving the climate crisis back where they belong," said Governor Green. "Today's decision allows the state to continue doing just that."
"The United States' lawsuit was an example of gross federal overreach. The Department of the Attorney General is thrilled that the Court agreed with our arguments and dismissed the United States' complaint in its entirety," said Attorney General Lopez. "My department will continue to fight deceptive practices that erode Hawaii's public health, natural resources and economy."
With the federal case dismissed, Hawaii's lawsuit against fossil fuel companies will proceed in state court.
A copy of the court's order can be found here (https://ag.hawaii.gov/wp-content/uploads/2026/04/USA-vs.-State-of-Hawaii-Climate-Change-Lawsuit-Order-to-Dismiss.pdf).
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Original text here: https://ag.hawaii.gov/wp-content/uploads/2026/04/News-Release-2026-17.pdf
Md. A.G. Brown Defends Temporary Protected Status for Immigrants From Somalia
BALTIMORE, Maryland, April 17 -- Maryland Attorney General Anthony G. Brown issued the following news release on April 16, 2026:
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Attorney General Brown Defends Temporary Protected Status for Immigrants from Somalia
Attorney General Anthony G. Brown today joined a coalition of 16 attorneys general in filing an amicus brief opposing the Department of Homeland Security's (DHS) unlawful and baseless attempt to strip Temporary Protected Status (TPS) from Somali immigrants.
The TPS program is a crucial humanitarian lifeline that Congress established to protect immigrants from being returned
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BALTIMORE, Maryland, April 17 -- Maryland Attorney General Anthony G. Brown issued the following news release on April 16, 2026:
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Attorney General Brown Defends Temporary Protected Status for Immigrants from Somalia
Attorney General Anthony G. Brown today joined a coalition of 16 attorneys general in filing an amicus brief opposing the Department of Homeland Security's (DHS) unlawful and baseless attempt to strip Temporary Protected Status (TPS) from Somali immigrants.
The TPS program is a crucial humanitarian lifeline that Congress established to protect immigrants from being returnedto countries that have been deemed unsafe, allowing them to work and build a life in the United States. Today's amicus brief, filed in African Communities Together v. Noem, highlights the humanitarian and economic harm that would result from ending TPS protections for Somali immigrants and urges the court to postpone the revocation.
"Somali TPS recipients in Maryland are valued members of our communities who have built their lives here, many of whom work in essential jobs such as healthcare." said Attorney General Brown. "We won't stand by while this Administration tears families apart and sends our neighbors back to one of the most dangerous countries on earth."
In November 2025, President Trump posted on social media that he was "hereby terminating, effective immediately, the Temporary Protected Status (TPS Program) for Somalis in Minnesota..." Since then, President Trump has repeatedly launched racist attacks against Somali immigrants, calling them "garbage" and "stupid people" with "low IQs" "from a crooked country, disgusting country, one of the worst countries in the world." In January 2026, Kristi Noem, then the Secretary of Homeland Security, announced she was terminating Somalia's TPS designation in part because "permitting Somali nationals to remain temporarily in the United States would be contrary to the national interest of the United States." As of January 2026, there are 2,471 Somali nationals in the United States under TPS with another 1,383 with pending applications.
Somalia was first designated for TPS in 1991 by Acting Attorney General William Barr due to "extraordinary and temporary conditions." Civil war has raged in Somalia for the ensuing 35 years, resulting in hundreds of thousands of deaths, children being forced into combat, extrajudicial killings, sexual and gender-based violence, and other human rights abuses. Given the ongoing violence and suffering, Somalia's TPS designation has continually been in place since 1991.
The attorneys general warn that Somali TPS holders across their states, and their states themselves, will be profoundly harmed if the termination of their TPS status is not postponed. In purporting to terminate Somalia's TPS designation, Secretary Noem did not claim Somalia as a whole was safe but that "there are areas within Somalia where Somali nationals may live in safety." Secretary Noem's colleagues at the State Department do not share her opinion though. The State Department has issued its highest travel advisory for Somalia (Level 4: Do Not Travel), advising that Americans should not travel to Somalia "due to crime, terrorism, civil unrest, health, kidnapping, piracy, and lack of availability of routine consular services," noting "violent crime is common throughout Somalia, including kidnapping and murder," "illegal roadblocks are widespread," and "terrorists continue to plot kidnappings, bombings, and other attacks" and "may attack with little or no warning."
The coalition notes that revoking Somalia's TPS designation would present current TPS holders, particularly those with U.S. citizen children, with an agonizing choice:
* Return to Somalia alone, leaving their children behind;
* Take their U.S. citizen children with them to a dangerous country that the children do not know; or
* Stay in the United States without authorization and live with significant fear and uncertainty, knowing they cannot lawfully work and could be forcibly removed to Somalia at any time.
The attorneys general also argue in their brief that revoking Somalia's TPS designation would harm their economies and workforces. Somali TPS holders in Maryland are deeply embedded in the local workforce and community life, working in healthcare, hospitality, construction, transportation, and public service, among other critical industries.
The attorneys general are urging the court to postpone this attempted TPS revocation to prevent their states and residents of those states from suffering irreparable harm.
Joining Attorney General Brown in filing this brief are the attorneys general of California, Delaware, District of Columbia, Hawaii, Illinois, Maine, Massachusetts, Michigan, Minnesota, Nevada, New Jersey, New York, Oregon, Vermont, and Washington.
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Original text here: https://oag.maryland.gov/News/pages/Attorney-General-Brown-Defends-Temporary-Protected-Status-for-Immigrants-from-Somalia--.aspx
Attorney General James' Office of Special Investigation Opens Investigation into Civilian Death in Orange County
ALBANY, New York, April 17 -- New York Attorney General Letitia James issued the following news release:
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Attorney General James' Office of Special Investigation Opens Investigation into Civilian Death in Orange County
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April 17, 2026
NEW YORK - The New York Attorney General's Office of Special Investigation (OSI) has opened an investigation into the death of Marcus Burks, who died on January 1, 2026 following an encounter with members of the New York State Police (NYSP) and the City of Newburgh Police Department (CNPD) in Newburgh, Orange County. The OSI was previously conducting a
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ALBANY, New York, April 17 -- New York Attorney General Letitia James issued the following news release:
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Attorney General James' Office of Special Investigation Opens Investigation into Civilian Death in Orange County
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April 17, 2026
NEW YORK - The New York Attorney General's Office of Special Investigation (OSI) has opened an investigation into the death of Marcus Burks, who died on January 1, 2026 following an encounter with members of the New York State Police (NYSP) and the City of Newburgh Police Department (CNPD) in Newburgh, Orange County. The OSI was previously conducting apreliminary assessment of the matter but opened an investigation following the receipt of new information.
At 10:32 p.m. on January 1, an NYSP trooper attempted to pull over Mr. Burks on State Route 17K in Newburgh for a nonworking headlight. Mr. Burks allegedly failed to stop and continued driving at a high rate of speed away from the trooper. The trooper followed Mr. Burks and shortly after came upon a crash scene involving Mr. Burks' car and another car.
Mr. Burks then got out of his car and the trooper and other responding officers attempted to restrain him. Officers used pepper spray and at least one Taser while attempting to restrain Mr. Burks. Mr. Burks became unresponsive and was taken to a local hospital, where he was pronounced dead.
Pursuant to New York State Executive Law Section 70-b, OSI assesses every incident reported to it where a police officer or a peace officer, including a corrections officer, may have caused the death of a person by an act or omission. Under the law, the officer may be on-duty or off-duty, and the decedent may be armed or unarmed. Also, the decedent may or may not be in custody or incarcerated. If OSI's assessment indicates an officer may have caused the death, OSI proceeds to conduct a full investigation of the incident.
These are preliminary facts and subject to change.
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Original text here: https://ag.ny.gov/press-release/2026/attorney-general-james-office-special-investigation-opens-investigation-13
ATTORNEY GENERAL RAOUL CHARGES FORMER THAI RESTAURANT OWNER OVER ALLEGED THEFT, SALES TAX EVASION
CHICAGO, Illinois, April 17 -- Illinois Attorney General Kwame Raoul issued the following news release:
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ATTORNEY GENERAL RAOUL CHARGES FORMER THAI RESTAURANT OWNER OVER ALLEGED THEFT, SALES TAX EVASION
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Chicago - Attorney General Kwame Raoul charged the former owner of Zapp Thai Restaurant Inc. in Edwardsville for allegedly defrauding the state out of more than $100,000 in sales tax revenue.
The Attorney General's office charged Saran Puribhat, 54, of Belleville, with two counts of theft of government property exceeding $100,000, Class X felonies punishable by up to 30 years in prison;
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CHICAGO, Illinois, April 17 -- Illinois Attorney General Kwame Raoul issued the following news release:
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ATTORNEY GENERAL RAOUL CHARGES FORMER THAI RESTAURANT OWNER OVER ALLEGED THEFT, SALES TAX EVASION
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Chicago - Attorney General Kwame Raoul charged the former owner of Zapp Thai Restaurant Inc. in Edwardsville for allegedly defrauding the state out of more than $100,000 in sales tax revenue.
The Attorney General's office charged Saran Puribhat, 54, of Belleville, with two counts of theft of government property exceeding $100,000, Class X felonies punishable by up to 30 years in prison;one count of sales tax evasion exceeding $100,000, a Class 1 felony punishable by up to 15 years in prison; 39 counts of fraudulently filing of sales and use tax returns and one count of wire fraud, all Class 3 felonies punishable by up to five years in prison. Sentences are ultimately determined by the court. Puribhat's next court date is May 11.
"Individuals who falsify sales taxes are not just stealing from the state; they are stealing from the residents who rely on the important programs and services funded by Illinois tax revenue," Raoul said. "I appreciate the continued collaboration with the Illinois Department of Revenue as we seek to hold these individuals accountable.
Attorney General Raoul's office alleges Puribhat owned and operated Zapp Thai Restaurant from approximately February 2013 to February 2024. During the last four years of ownership, Puribhat allegedly reported false month sales totals on his monthly Illinois sales and use tax forms, which led to the state of Illinois being defrauded out of at least $103,607 in sales tax.
The Attorney General's office is prosecuting this case following an investigation by the Illinois Department of Revenue (IDOR).
"Sales tax revenue is essential to funding critical public services across Illinois, and businesses have a clear responsibility to report and remit those funds accurately," said IDOR Director David Harris. "The Illinois Department of Revenue is committed to enforcing compliance and will continue working with the Attorney General to hold those accountable who attempt to evade their obligations."
The public is reminded that the defendant is presumed innocent until proven guilty in a court of law.
Assistant Attorney General Kenneth Goff is prosecuting the case for Raoul's Special Prosecution's Bureau.
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Original text here: https://www.illinoisattorneygeneral.gov/news/story/attorney-general-raoul-charges-former-thai-restaurant-owner-over-alleged-theft-sales-tax-evasion