Delray Beach Pizzeria Manager Arrested for Allegedly Evading $20,550 in Sales Tax

Francis Anthony Crupi, 62, was arrested Feb. 26 in Delray Beach and charged with one count of third-degree felony tax evasion after a Palm Beach County probable cause affidavit alleges he collected $20,550.25 in sales tax between October 2023 and April 2024 and failed to turn the money over to the Florida Department of Revenue. The arrest was executed by the Palm Beach County Sheriff’s Office, and the affidavit was filed in Palm Beach County on Feb. 26.

The affidavit, signed under oath by a Department of Revenue investigation administrator on Nov. 18, 2025, states that Southern Yankees Teammates LLC, doing business as Pizzeria Sophia, reported more than $420,000 in taxable sales across monthly returns for the seven-month period from October 2023 through April 2024. Investigators allege Crupi filed those monthly tax returns but submitted no payments on them, creating the $20,550.25 liability that the state says remains unpaid as of the Feb. 26 filing date.

Department of Revenue collection specialists opened the investigation after what the affidavit describes as "repeated attempts to secure voluntary compliance allegedly went unanswered." Collection staff reportedly contacted Crupi "numerous times" and mailed notices to his Delray Beach address detailing the growing tax liability, and the filings "also listed Crupi’s name and contact information, demonstrating he was aware of the reporting and payment obligations."

An investigator involved in the probe told authorities that Crupi "made promises to pay but never did," according to the affidavit. Investigators used the signed affidavit to allege Crupi was "intentionally failing to remit $20,550.25 in sales tax collected between October 2023 and April 2024," a phrase contained in the charging documents filed Feb. 26 in Palm Beach County.

Pizzeria Sophia closed in April 2024, according to the case records stated in the affidavit, and the business’s closure followed the seven-month period during which returns were filed without payments. The affidavit indicates the filings themselves included Crupi’s name and contact information, which investigators cite as evidence of his awareness of state reporting and payment responsibilities.

Crupi faces prosecution in Palm Beach County for the third-degree felony charge; the probable cause affidavit lodged on Feb. 26 formally moved the matter into the county court system. As of the affidavit filing, the state reported receiving no payments toward the outstanding tax liability, and no bond, arraignment date, or additional court scheduling details were included in the publicly available charging documents. The Department of Revenue’s enforcement action and the Feb. 26 arrest mark a continuation of the agency’s efforts to collect the alleged $20,550.25 from the now-closed Delray Beach pizzeria.