Melissa Anne Fleming, a former business owner from Rowan County, pled guilty on Mar. 16 in Wake County Superior Court to one felony count of aiding and abetting embezzlement of state property. The charge was brought by the North Carolina Department of Revenue.
Fleming, 63, was sentenced by Judge Bryan Collins to a prison term ranging from 16 to 29 months. However, the sentence was suspended and she was placed on supervised probation for 24 months. As part of her probation, Fleming must serve two days in the Rowan County Jail at the discretion of her probation officer. She paid $123,756.53 in restitution before entering her plea.
According to information presented in court, Fleming assisted Island Machining, LLC—where she was a member—in embezzling approximately $123,756.53 in North Carolina sales tax between January 1, 2015 and May 31, 2024. During this period, she was responsible for collecting and remitting sales tax to the North Carolina Department of Revenue but failed to do so.
The investigation into Fleming’s actions was conducted by special agents with the Criminal Investigations Division of the Department of Revenue in Raleigh. The case was prosecuted by attorneys from the Special Prosecutions section within the office of the Attorney General.
The outcome highlights ongoing efforts by state authorities to address cases involving misuse or misappropriation of public funds.
