Charles Anthony Sophy, 53, of Pottsville and owner of Sophy Jewelers in St. Clair, has been charged with 24 felony counts of theft and multiple misdemeanors after allegedly failing to remit more than $169,000 in sales tax and failing to pay personal income taxes, according to an affidavit filed through Magisterial District Judge David Plachko’s office by the Pennsylvania Office of Attorney General.
Sophy faces 24 felony counts under 18 Pa.C.S. § 3927(a) for Theft by Failure to Make Required Disposition of Funds Received, all stemming from the alleged misuse of sales tax collected between April 2022 and July 2024. Additionally, he is charged with two misdemeanor violations of the Pennsylvania Tax Reform Code — for failing to file and pay required personal income taxes for tax years 2021 through 2023.
The investigation was initiated by the Pennsylvania Department of Revenue’s Criminal Investigation Division into the non-remittance of sales taxes collected by Sophy Jewelers. The jewelry business, located at 400 Terry Rich Blvd. in St. Clair, has been in operation since 2008 and is wholly owned by Sophy.
According to the affidavit, Special Agent Cayla Ney was assigned to the case in August 2024. After concluding her investigation, the case was referred to the Attorney General's Criminal Division in April 2025. The affidavit notes that Sophy made no attempt to pay back taxes between the conclusion of the Department of Revenue’s probe and the beginning of the Attorney General’s investigation.
The affidavit alleges Sophy “intentionally dealt with collected sales tax in the amount of $169,404.54 as if it was his own money” and willfully failed to file and pay personal income taxes totaling $13,435 for 2021 and 2022, and also failed to file a tax return for 2023.
Detailed tax records provided in the affidavit list dozens of months in which Sophy filed sales tax returns but failed to remit any of the collected taxes. For example, in December 2023 alone, $18,716.72 in taxes were reported but not paid. The total outstanding tax obligations from this period add up to $169,404.54, according to the state.
The Department of Revenue has since filed five tax liens against Sophy Jewelers totaling $211,862.43 and three personal tax liens against Sophy himself totaling $23,548.24.
The charges against Sophy include:
- 24 counts of felony third-degree Theft by Failure to Make Required Disposition of Funds Received
- 2 counts of misdemeanor Failure to Keep or File Required Personal Income Tax Records
An arrest warrant has been requested. As of this publication, Sophy had not been arraigned.