New Hampshire Attorney General Joseph A. Foster, Commissioner John T. Beardmore of the New Hampshire Department of Revenue, and Manchester Police Chief Enoch F. Willard announce that Timothy Gage (age 48) of Manchester was arrested on two counts of theft by misapplication and 19 counts of felony tax crimes for failing to remit meals and rentals payments to the Department of Revenue as required under RSA chapter 78-A. Gage, who owned and operated TJ's Sports Bar and Grill at 23 Central Street in Manchester, is alleged to have misapplied $91,041.93 in meals and rentals payments from July 1, 2008 through July 31, 2011.

Sophea Yay (age 33) of Manchester was arrested on two counts of theft by misapplication and 16 counts of felony tax crimes for failing to remit meals and rentals payments to the Department of Revenue as required under RSA chapter 78-A. Yay currently operates and manages Central Ale House located at 23 Central Street in Manchester. She is charged with misapplying $37,101.01 in such payments from April 1, 2014 through July 31, 2015.

The theft crimes are Class A Felonies punishable by a sentence of up to 7½ to 15 years in state prison and up to a $4,000 fine for each offense. The tax evasion charges are Class B Felonies punishable by a sentence of up to 3½ to 7 years in state prison and up to a $4,000 fine for each offense.

Mr. Gage's arraignment is scheduled for this morning, December 22, 2015, at the 9th Circuit Court in Manchester, New Hampshire, and Ms. Yay's arraignment is scheduled for January 26, 2016, at the 9th Circuit Court.