On Oct. 8, 2014, in Sherman, Texas, Shirley Jean Emert, of Spring Branch, was sentenced to 24 months in prison and ordered to pay $697,187 in restitution. Emert pleaded guilty in February 2014 to making and subscribing to a false tax return for the calendar year 2010. According to court documents, Emert embezzled funds from her employer in the amounts of $53,859 in 2008; $126,202 in 2009; $172,965 in 2010; and $166,254 in 2011. Emert failed to report the income on the corresponding tax year returns. Emert’s willful act of falsely reporting income on her tax returns for the years 2008 through 2011 resulted in income tax due and owing in the amount of $159,907.