An Erie County restaurant owner has pleaded guilty to sales tax evasion.

Gary Lee Toner, owner of Avenue Pizza & Submarine on Broadway Street in Buffalo, pleaded guilty to 4th degree criminal tax fraud, a felony. In an appearance before New York State Supreme Court Judge Penny Wolfgang, he also pleaded guilty to the felony of criminal possession of a firearm.

Toner, 47, of 7023 Waring Circle in Derby, was accused of collecting sales tax from customers but then failing to remit those funds to NYS as required by law.

“As this case clearly shows, ignoring a tax obligation has serious consequences,” said Commissioner Jerry Boone. “When businesses collect sales tax, they do so with the trust and confidence of their customers. Business owners who violate that trust steal from their customers and disadvantage businesses that honestly comply with their tax responsibilities.”

Under the plea agreement, Toner must pay not only the sales tax he owed, but also penalty and interest, bringing the total in criminal restitution to $82,517.94. He will also be paying additional fines and penalties. Judge Wolfgang set the sentencing date for Nov. 2.

Toner faces a possible prison sentence of one to three years.