ALBANY—Guy Kennedy Nicolas, owner of G&A Auto Care, Inc., was sentenced for failing to pay more than $160,000 in sales tax by underreporting over $2 million in taxable sales on Thursday, Jan. 23.
Nicolas, who operated a car dealership in Colonie, pleaded guilty to felony charges in November 2024. According to a shared statement from New York State Attorney General Letitia James and Acting Tax Commissioner Amanda Hiller, he was sentenced to five years of probation, while his company received a three-year conditional discharge.
Both Nicolas and G&A Auto Care admitted to the full amount owed, and judgments were entered requiring them to pay back the stolen sales tax.
“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,” James said. “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.”
The charges stem from a joint investigation conducted by the Office of the Attorney General, the Department of Taxation and Finance, and the New York State Police, with assistance from the Department of Motor Vehicles. The investigation revealed that from 2013 to 2023, Nicolas failed to file all but two annual sales tax returns for his business. An audit by the OAG determined that during this period, Nicolas failed to report more than $2 million in sales, resulting in the theft of $160,000 in sales tax.
Nicolas and G&A Auto Care pleaded guilty to Grand Larceny in the Second Degree, a Class C felony. Albany County Judge William T. Little handed down the sentence, which includes full restitution of the stolen taxes.
