AG James and Acting Commissioner of the New York State Department of Taxation and Finance (DTF) Amanda Hiller today announced the sentencing of Guy Kennedy Nicolas of Colonie, New York and his business, G&A Auto Care, Inc., for stealing over $160,000 in sales tax by underreporting more than $2 million in taxable sales. An investigation led by the Office of the Attorney General (OAG) found that Nicolas failed to file annual sales tax returns for his car dealership business for all but two years from 2013 to 2023. Nicolas and his company pleaded guilty to felony charges in November 2024 and yesterday judgments were entered against them requiring them to pay back the full amount of the stolen sales tax. Nicolas was also sentenced yesterday to five years of probation.

“When New York businesses fail to pay taxes, they cheat New Yorkers out of critical resources that support education, health care, transportation, and other essential services. Guy Nicolas and his business violated the law and failed to pay over $160,000 in sales tax, and he was ordered to pay back what he owes. My office will continue to hold anyone accountable who attempts to defraud the tax system and cheat hardworking New Yorkers.” – AG James

https://ag.ny.gov/press-release/2025/attorney-general-james-and-acting-tax-commissioner-hiller-announce-conviction