Florida Department Of Revenue Investigates, Arrests Frank Crupi, Charges With Felony.
DELRAY BEACH, FL (BocaNewsNow.com) (Copyright © 2026 MetroDesk Media, LLC) — A Delray Beach restaurant owner is facing a third-degree felony charge after state investigators say he pocketed more than $20,000 in sales tax collected from customers. Francis Anthony Crupi, 62, the manager of the now-closed Pizzeria Sophia, was named in a probable cause affidavit filed by the Florida Department of Revenue and obtained by BocaNewsNow.com.
Investigators allege that between October 2023 and April 2024, Crupi’s business, Southern Yankees Teammates LLC, failed to remit the required tax payments despite continuing to file returns that acknowledged the debt.
According to the affidavit, the investigation into the restaurant located at 15065 South State Road 7 began after the business failed to cooperate with a tax enforcement diversion program. Financial Investigator Frances Clar reported that while Crupi filed monthly sales tax returns documenting over $420,000 in taxable sales, the state never received the payments. Records show that the business officially closed its doors on April 25, 2024, but the legal problems continued as the Department of Revenue moved to secure tax warrants and a final assessment against the LLC.
The state’s case was built using a “Bank Deposit Method of Proof,” which involved subpoenaing monthly statements from JPMorgan Chase Bank. Investigators say these records revealed that Crupi, as the sole signatory on the business account, had more than enough funds available to pay the Department of Revenue during the periods in question. Instead of paying the state, investigators claim Crupi directed those funds elsewhere, intentionally depriving the State of Florida of its tax revenue.
Crupi, who listed his address at the Via D Este condominiums in Delray Beach, is charged under Florida Statute 212.12 for tax evasion. Documents show that he was previously warned of the criminal consequences of failing to remit collected taxes and had even made prior promises to pay the liability that never materialized. The affidavit states that Crupi acted as an agent of the state when collecting the $20,550.25 from his customers, but failed in his legal requirement to hand those funds over to the Department of Revenue. Crupi was arrested on February 26 and remains in the Palm Beach County Jail Sunday. Bond is set at $10,000.
