In 1999, there were two fraud cases in Anne Arundel County District Court dealing with boat and shellfish tax fraud. Maryland’s Natural Resources Police (NRP) are the only agency mandated by state law to enforce conservation and boating laws. The defendants of these two cases face thousands of dollars in fines, restitution, and possible jail time.

Last July, after receiving complaints from clients who said they were not receiving their boating registration and titles, the NRP started an investigation into John Regan’s business. Regan was of the 600 block of Captain John Brice Way in Annapolis. Regan was dealing in upscale pleasure and sport fishing vessels ranging from $50,000 to $100,00. Regan plead guilty to failure to submit boating excise taxes. He was given 3 years probation and a $5,000 fine with all but $100 suspended. Before the trial, Regan paid $4,000 in back excise taxes, but was ordered by the court to pay $11,000 in restitution within nine months.

In the next case, Eugene Marshall purchased oysters in the Rock Hall and Smith Island areas but did not pay the related taxed. Marshall plead guilty to seven counts of failure to submit shellfish taxes and failure to submit shellfish tax reports. Tried as a second time offender, Marshall was suspended one year pending his payment of $18,700 in back taxes over the next 3 years. He was also given 32 months probation.