Hamburg Restaurant Owner Pocketed Sales Taxes

FILE PHOTO: The Internal Revenue Service building is seen in Washington

HAMBURG, NY – Elder Guadalupe Martinez, a 30-year-old Hamburg resident, admitted to significant financial crimes in Erie County Supreme Court on Thursday.

Martinez, who operated the Mexico City restaurant on Camp Road, pled guilty to one count of Grand Larceny in the Second Degree and one count of Criminal Tax Fraud in the Third Degree.

From December 2017 to March 2021, Martinez, as the restaurant’s owner, failed to remit taxes collected from food and beverage sales.

The plea includes a Confession of Judgment to repay $59,325.03 to the New York State Department of Taxation and Finance.

Martinez is set to receive her sentence on Monday, March 11, 2024, and could face up to 15 years in prison. Following her guilty plea, she was released on her own recognizance.

Charlie Dwyer
Charlie Dwyer is our New Jersey area news reporter. Dwyer reports on New Jersey news and events at the shore and beyond. Charlie covers New Jersey regional news. Charlie is a freelancer.

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