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Wake County Businesswoman Arrested for Embezzling State Sales Taxes

Wake County Business Owner Faces Felony Tax Charges

In a significant legal development, a business owner from Wake County has been arrested on serious tax-related charges, highlighting the ongoing efforts to enforce tax compliance in North Carolina.

Marcella Aguado De La Cruz, aged 49, residing at 305 Clubhouse Drive in Youngsville, was taken into custody on June 8, 2026. She faces six counts of Embezzlement of State Property, as filed by the North Carolina Department of Revenue.

The allegations against Aguado De La Cruz involve her role as the proprietor of two restaurant businesses. According to the indictments, she is accused of aiding these entities in unlawfully diverting and misusing North Carolina Sales Taxes meant for State and Wake County. The first business, Marz Fusion, LLC, operating as Red Monkey, allegedly embezzled approximately $145,172.77 from March 1, 2019, to April 30, 2021. The second business, Marz Hospitality Group, LLC, operating as The Arepa Bar, reportedly misappropriated around $33,726.93 from July 1, 2020, to May 31, 2022.

During the periods in question, Aguado De La Cruz was responsible for both entities and was legally obligated to collect, manage, and remit the relevant sales taxes to the North Carolina Department of Revenue.

Following her arrest, Aguado De La Cruz appeared before a Wake County magistrate, who set her bond at $30,000.00. Her initial court appearance is slated for June 15, 2026, at the Wake County Superior Court in Raleigh.

The charges were brought forward after a thorough investigation by special agents from the Department’s Criminal Investigation Division based in Raleigh.

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