A man from Chester has been sentenced to 57 months in federal prison following his guilty plea to charges of federal tax evasion, possession of firearms as a felon, and making false statements to federal investigators. Lawrencium Germaine Martin, also known as Germaine Martin, pleaded guilty to these offenses encompassing actions from 2019 to 2021.
Martin operated a business called Lancaster Tactical Supply (LTS) through its website. He marketed LTS as a legitimate venture selling firearm accessories, including build kits, which allow buyers to assemble operational firearms often lacking serial numbers. Court evidence highlighted that at least 380 customers across 43 states filed complaints, alleging they were defrauded by LTS, which took their money but did not deliver the ordered goods. In 2020, the business reportedly generated over $2 million despite Martin not paying taxes from 2015 to 2022.
To evade taxes, Martin allegedly used a former employee's identity without permission, leading the IRS to misattribute the income tax obligations for LTS to the ex-employee instead of Martin. A federal search warrant uncovered multiple firearms in Martin's possession, including incomplete kits and modified guns, with only one weapon holding a serial number. Despite his 15 prior criminal convictions, several of which are felonies, Martin was found with several firearms, violating federal law.
During the investigation, Martin falsely informed FBI agents that he was unaware of LTS, had not received funds from it, and was clueless about his name's connection to the business. These statements were known to be untrue by Martin at the time of utterance.
U.S. District Judge Joseph F. Anderson, Jr. imposed a 57-month prison sentence, the upper limit of the advisory guidelines, supplemented by a 3-year supervised release under U.S. Probation. Additionally, Martin was ordered to compensate the IRS $215,374.00 in restitution.
The investigation was a collaborative effort involving the FBI Columbia field office, the U.S. Postal Inspection Service, IRS Criminal Investigation, Chester County Sheriff's Department, and Rock Hill Police Department. The case is prosecuted by Assistant U.S. Attorney Elliott B. Daniels.
