The South Carolina Department of Revenue arrested Evrett James, 32, a timeshare salesman, on three counts of tax evasion.
The charges cover the tax years 2006 through 2008.
For these years, the Department of Revenue says James earned $397,116 in gross income with a tax due of $21,221. James failed to file income tax returns for this period and pay taxes due as he claimed an exempt status, according to a news release from the agency.
If convicted of the three charges, James could face up to 15 years in prison and/or up to $30,000 in fines.