Office of the Attorney General Secures Conviction on Hallowell Tax Evasion Case

June 1, 2022


Contact:  Danna Hayes (



Office of the Attorney General Secures Conviction on Hallowell Tax Evasion Case

Owner of Hallowell Business Underreported Over $20k in Sales Tax Revenue


AUGUSTA – On May 19, Augusta resident Krystal Lavallee, 43, was convicted in the Kennebec County Unified Criminal Docket of three counts of evasion of sales tax and one count of theft by misapplication of sales tax. Ms. Lavallee owned and operated Brews N’ Views, a Hallowell restaurant and bar, from 2015 through 2017. During that time, Ms. Lavallee consistently underreported the business’s sales when she filed Maine sales tax returns, reporting just $37,000 in sales over a nearly three-year period. Investigators with Maine Revenue Services’ Criminal Investigations Unit determined that her actual sales amounts were ten times the amounts reported on these sales tax returns. This resulted in her underreporting the amount of sales tax she was required to collect from customers. In total, Ms. Lavallee underreported the business’s obligation to collect and pay over to Maine Revenue Services more than $24,000 in sales tax. 

Ms. Lavallee will serve 45 days in jail and pay $30,735.94 in restitution, a figure that includes accrued interest. She also will be placed on probation for one year.  

Attorney General Aaron Frey commented, “Maine depends on its business owners to deal honestly in collecting and reporting sales tax. I appreciate the hard work of the Criminal Division and Maine Revenue Services in securing this conviction.” 

This case was investigated by Maine Revenue Services’ Criminal Investigations Unit. Assistant Attorney General Elizabeth T. Weyl handled this matter for the Attorney General’s Criminal Division.