EX-COMMISSIONER TO PAY BACK STATE

                         Roanoke Times
                 Copyright (c) 1995, Landmark Communications, Inc.

DATE: SATURDAY, January 9, 1993                   TAG: 9301090264
SECTION: VIRGINIA                    PAGE: A4   EDITION: METRO 
SOURCE: David M. Poole
DATELINE:                                 LENGTH: Short
EX-COMMISSIONER TO PAY BACK STATE
A former Salem Planning Commission member pleaded guilty Friday to failing to pay state sales taxes collected by his cabinet company from 1989 to 1991.
W. Allen Key II agreed to pay the state more than $66,000 over five years, according to Salem Commonwealth's Attorney Fred King.
As part of a plea bargain, Key also agreed to prepare and file state tax returns for 1989-91, King said.
Key, who served on the Salem Planning Commission in the mid-1980s, could not be reached for comment after a brief appearance before Circuit Judge G.O. Clemens.
Authorities say that his cabinet company, Key Brothers Manufacturing, collected state sales tax on transactions and failed to turn the money over to the state.
Authorities had charged Key with five felony counts of embezzlement. He also faced three misdemeanor counts stemming from failing to file tax returns.
Key pleaded guilty to two reduced counts of petty larceny and three counts of failing to file tax returns. Prosecutors dropped two other felony charges and Clemens took a third under advisement, King said.
The remaining felony charge will be dismissed if Key reimburses the state and fulfills other terms of his five-year probation, King said.

by Bhavesh Jinadra by CNB