EMPORIUM — A former municipal tax collector in Cameron County has been arrested following the filing of charges for not turning over tax money paid to her by residents.
Melinda Marie Buchanan, 39, of Driftwood, was arrested by Pennsylvania State Police on Tuesday after reports surfaced that Buchanan had failed to remit more than $21,000 in collected tax payments.
Buchanan is charged with two felony counts of theft by failure to make required disposition of funds received and two felony counts of receiving stolen property.
Victims in the case are listed as Cameron County and the Borough of Driftwood, and a police report issued Tuesday afternoon states she was arrested without incident within hours of the approval of a warrant by Magisterial District Judge Barry Brown in Emporium. The warrant was sealed until it was fulfilled due to fears that Buchanan would see information on the Unified Judicial Portal concerning the warrant before she could be arrested.
Buchanan served two terms as tax collector for Driftwood Borough. She was elected in 2007 and re-elected in 2011. Kathy J. Fabin took over as Driftwood Borough tax collector at the beginning of this year after running unopposed in the 2015 election.
An affidavit of probable cause on file at Brown’s office indicates police were contacted by the Cameron County Commissioners regarding the elected tax collector failing to remit tax money collected on behalf of the county on Dec. 31.
Prior to this, Buchanan had been contacted numerous times, by phone, email, social media and certified mail, of her obligations to comply with tax law and directives from the county to remit payment and monthly reports that are required of a person in her position.
According to information given to police by Cameron County Treasurer Staci Stuart Brown, Buchanan attended a meeting with Brown, Driftwood Borough Council President Misty Lupro and other county officials on Sept. 17, when she was informed of the need for reports and payment. A follow up letter sent to Buchanan went unanswered.
Buchanan attended another meeting with county officials on Dec. 22, at which time she stated she would have payments and reports compiled for delivery on Dec. 30, but that she would need transportation to the courthouse. Arrangements were made with the Cameron County Sheriff’s Department to accommodate Buchanan.
On the morning of Dec. 30, it is alleged that Buchanan sent an email from her employer’s email address that had an attachment of an April 2015 collection report and she stated that more information would be sent. Buchanan alleged that she was in the hospital at that time, but tagged a hospital in Indonesia as her check in point on Facebook.
Court records state the attached tax report indicated that she had collected tax payments from 61 landowners in Driftwood, totaling $15,948.92 owed to the county; $631.54 to the Barbara Moscato Brown Memorial Library; and $5,003.54 for the borough. Brown said there was no payment accompanying the correspondence.
Nine cancelled checks endorsed by Buchanan were turned over to Pennsylvania State Police after being obtained by the Driftwood Borough taxpayers who issued them.
Buchanan is said to have messaged Brown via social media on Jan. 7, stating “everything in mail.” As of Jan. 19, nothing had been received at the Cameron County Courthouse.
Tax collectors are required by state law to “make a final and complete settlement of all taxes for the prior calendar year with the proper authority of the taxing district” by Jan. 15.
Bail was set at $25,000 during a preliminary arraignment shortly after Buchanan’s arrest Tuesday morning. A preliminary hearing has been scheduled for 10:30 a.m. Jan. 28.