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(MONTGOMERY)–Attorney General Luther Strange and Revenue Commissioner Julie P. Magee announced a 42-count indictment resulting in the arrest of a Pelham man who operates a wholesale company that distributes goods to retail convenience stores. Shamim Ahmed Khan, 40, surrendered at the Shelby County Jail on January 19th. Mr. Khan is the owner and president of Capital LLC, which is located in Pelham and does business as Capital Wholesale and Distribution.

Attorney General Strange’s Office presented evidence to a Shelby County grand jury on January 11th, which resulted in Khan’s indictment.* Specifically, the indictment charges Khan with the following:

  • 27 counts of willful tobacco tax evasion, in violation of Alabama Code Section 40-29-110, with each month of tax evasion constituting a separate count, beginning in February 2008 and continuing through April 2010; and
  • 15 counts of second-degree possession of a forged instrument in violation of Section 13A-9-6, with separate counts for each commercial invoice presented by the defendant to the Alabama Department of Revenue.

No further information about the investigation or about Khan’s alleged crimes other than that stated in the indictment may be released at this time.

If convicted, Khan faces a penalty of up to five years imprisonment and a fine of up to $100,000 for each of the 27 tax evasion counts, as well as up to ten years imprisonment and fines of up to $5,000 for each of the 15 class C felony counts of second-degree possession of a forged instrument.

Attorney General Strange and Commissioner Magee commended those involved in this case, noting Deputy Attorney General Mike Duffy of the Attorney General’s Public Corruption and White Collar Crime Division and Special Agent Jerome Dangerfield of the Alabama Department of Revenue’s Investigations Division.

*An indictment is merely an accusation. The defendant is presumed innocent unless and until proven guilty.