The owner of McAbee’s Subs faces charges after an investigation revealed she failed to pay sales tax to the state and instead used that money to keep the business operating during the COVID-19 pandemic, according to court documents.

Melinda C. Robenolt, 44, of Bedford, was arraigned Tuesday before Magisterial District Judge Benjamin F. Jones on 19 felony charges of theft by failure to make required disposition of funds and eight misdemeanor charges each of theft by failure to make required disposition of funds and failure to collect/pay personal income tax. Bail was set at $25,000 unsecured, and she was released from custody. Her preliminary hearing is set for

Aug. 30 before Jones.

A Pennsylvania Department Of Revenue enforcement collections agent conducted a compliance check on the business on Dec. 31, 2020, as Robernolt had not paid sales tax since the third quarter of 2019, court documents state. At that point, Robernolt owed nearly $21,000.

On Dec. 20, 2021, another compliance check was conducted, when the business was closed, but the agent was told by workers the business would be in full operation after Jan. 1, 2022.

On Jan. 5, 2022, the agent conducted a field visit and issued an Act 46 letter for sales tax — noting that it is a violation for operating without a valid sales tax license. The agent also went over the law with Robenolt, who said she understood that the sale and use tax license for the business was revoked and she was not to be in operation, the report states.

On both Jan. 5 and Jan. 20, 2022, the agent made Robenolt aware of criminal violations for not filing and/or paying sales tax and explained that a possible criminal investigation could still occur. He also went over trust fund taxes and the felony charges that would result from using those funds for anything other than taxes.

Robenolt admitted that she placed the funds in the general account and used the money to keep the business open, as business went down during the COVID-19 pandemic, according to the report, and then she lost the lease on the California Avenue location.

Her options were outlined, the agent reported, and Robenolt requested a 12-month Deferred Payment Plan.

She was given permission to operate the business under the condition she followed through with the required paperwork, but she failed to set up the payment plan, court documents state.

On March 16, 2022, an Act 46 citation was filed against her, to which she pled guilty and was fined $100. A second citation was filed on April 22, 2022, and Robenolt again pled guilty, though the fine tripled to $300.

On May 27, 2022, another Act 46 citation was filed, and she again pled guilty and was fined $200.

At that point, the agent said Robenolt continued to remain delinquent and he was unable to get her into compliance.

In October, agents interviewed Robenolt, who said the business operated at the California Avenue location from April 2019 to May 2021, and then moved to 58th Street at the end of 2021. Her father originally operated the business as McAbee’s Super Subs, however she dropped the Super when she got the business, she told the agents.

During the interview, Robenolt allegedly admitted she is aware of the filing requirements for taxes and that the money was to be placed into the tax account, however she just included the sales tax in the bank deposits for the business’ general checking account.

The problems with the sale tax began during the pandemic, as prior to that, the sales tax was handled property, the report states.

When asked about depositing the sales tax into the general fund, Robenolt said she used it as needed in the business and personally.

She told investigators she didn’t know it was a criminal offense to use the sales tax money until an agent told her and she didn’t know it was a criminal offense not to timely file sales tax returns or to not timely remit the sales tax.

On July 13, the Office of Attorney General received the Department of Revenue’s investigative report and charges were filed Tuesday against Robenolt, according to court documents which showed the sequence of events.

Robenolt owes a total of $69,036.38, according to the report.

McAbee’s sales and use tax license remains revoked as of Tuesday.