New Hampshire Attorney General Joseph A. Foster announces that, earlier today, Timothy Gage (age 49) of Manchester plead guilty in Merrimack County Superior Court to theft, tax fraud, and perjury.

Mr. Gage owned and operated TJ's Sports Bar and Grill in Manchester. From July of 2008 through August of 2011, Mr. Gage stole a total of $91,917.66 when he collected meals and rentals payments from his patrons, and then failed to remit a substantial portion of those payments to the Department of Revenue each month, and dealt with the money as his own.

Also, in a separate incident, Mr. Gage, as owner and operator of TJ's Sports Bar and Grill, made a false, material statement during a Department of Labor administrative hearing regarding violations of labor law. As a result of Mr. Gage's perjured statement, the hearing officer reduced a proposed civil penalty by $21,600.

Mr. Gage was sentenced to two 12 month sentences at the Merrimack House of Corrections, stand committed, to run concurrent to each other, for the theft and perjury charges. Mr. Gage was ordered to pay $91,917.66 in restitution, of which $40,000 was paid at the hearing. He was also sentenced to 3.5-7 years at the New Hampshire State Prison for the tax fraud charge, all of which is suspended for five years conditioned on Mr. Gage remaining in good behavior and paying the remaining $51,917.66 in restitution over an 18-month period.

Mr. Gage's theft and tax fraud charges were brought in Hillsborough North Superior Court in Manchester, but as part of this negotiated disposition, Mr. Gage waived venue and the charges were resolved in Merrimack County.