An East Naples business owner has been arrested for allegedly failing to remit more than $167,000 in state sales tax over a four-year period despite having millions in his bank account, according to a probable cause affidavit filed by the Florida Department of Revenue.
Jake Nicholas Cambria, 29, owner of The Truck Shop SWFL LLC on Airport Pulling Road North, is accused of collecting sales tax from customers between April 2021 and June 2024 but failing to turn over the full amount to the state.
"When that sales tax is collected, it already belongs to the state. It doesn't belong to the business ... So if a person is not remitting that amount to the state, they have stolen the state's money," said Pamella Seay, a law professor at Florida Gulf Coast University.
Investigators with the Florida Department of Revenue (FDR) said Cambria had more than $8 million in his bank account—more than enough to cover what he owed. According to the report filed by FDR investigator Eric Dolby, Cambria’s attorneys denied requests for an interview.
Four former employees confirmed that Cambria ran payroll, set hours, and trained staff, asserting that he was the clear owner of the business. One employee recalled Cambria openly stating he "did not want to give the state money."
State tax officials reportedly contacted The Truck Shop multiple times in an effort to resolve the delinquencies, but Cambria never complied.
"In looking at the documents, this is looking like felony, perhaps a very high degree of a felony. He could be looking at 30 years in jail for his violations," said Professor Seay.
On top of felony criminal charges, Cambria may also owe significant penalties and interest. "A 10% penalty per month, going back to 2021, on $167,000—that’s a significant amount of money ... it could easily be in the millions," said Seay.
As of Tuesday, the business directly across the street from the Naples Airport was still open for customers. Employees told Gulf Coast News they would not comment on Cambria's alleged financial crimes.
"He’s got a lot of problems going into this, and chances are, he may not be in business ever again," said Seay.
Cambria is due back in court at the end of March.