Mississippi

"In 1993, Stew Leonard, Sr. was convicted of having committed tax fraud via an elaborate scheme to divert more than $17.1 million in cash register receipts over a 10-year period.[16][17][7] The fraud, which involved a computer program designed to skim off sales, was directed by Stew Leonard, Sr., in concert with the company's CFO and store manager. Skimmed cash was placed in bundles in Leonard, Sr.'s office fireplace, to be later moved offshore or disguised as gifts.[18][19] Leonard, Sr. was caught in June 1991 carrying $80,000 cash en route to the island of Saint Martin.[18][20]

Leonard, Sr. pled guilty to the charges and, in 1993, was sentenced to 52 months in prison.[21][7] He ultimately served 44 months before being released in June 1997.[22]"

https://en.wikipedia.org/wiki/Stew_Leonard%27s