Delray Beach Pizza Place Owner Charged with Stealing Sales Tax

Francis Anthony Crupi accused of pocketing over $20,000 in collected sales tax instead of remitting it to the state.

Mar. 3, 2026 at 12:23am

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The owner of the now-closed Pizzeria Sophia in Delray Beach, Florida, Francis Anthony Crupi, has been charged with a third-degree felony for allegedly pocketing more than $20,000 in sales tax collected from customers between October 2023 and April 2024. State investigators claim Crupi, as the sole signatory on the business account, had enough funds available to pay the Department of Revenue but instead directed the money elsewhere, depriving the state of its tax revenue.

Why it matters

This case highlights the importance of business owners properly remitting sales tax collected from customers to the state. Failure to do so can result in serious criminal charges, as Crupi is now facing. It also raises questions about oversight and enforcement mechanisms to ensure businesses comply with sales tax laws.

The details

According to the probable cause affidavit, Crupi's business, Southern Yankees Teammates LLC, which operated Pizzeria Sophia, failed to remit the required sales tax payments to the state despite continuing to file returns acknowledging the debt. The investigation began after the business failed to cooperate with a tax enforcement diversion program. Financial records subpoenaed by investigators showed Crupi had more than enough funds available to pay the Department of Revenue but instead directed the money elsewhere.

  • Between October 2023 and April 2024, Crupi allegedly failed to remit sales tax payments.
  • Pizzeria Sophia officially closed its doors on April 25, 2024.
  • Crupi was arrested on February 26, 2026.

The players

Francis Anthony Crupi

The 62-year-old owner and manager of the now-closed Pizzeria Sophia restaurant in Delray Beach, Florida, who is accused of stealing over $20,000 in collected sales tax.

Southern Yankees Teammates LLC

The company that operated Pizzeria Sophia, which Crupi is the sole signatory on the business account.

Florida Department of Revenue

The state agency that investigated Crupi and is pursuing criminal charges against him for failing to remit the collected sales tax.

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What’s next

Crupi remains in the Palm Beach County Jail, with his bond set at $10,000. The judge will decide whether to allow him to be released on bail.

The takeaway

This case underscores the need for strong enforcement and oversight mechanisms to ensure businesses comply with sales tax laws, as the failure to do so can have serious legal consequences for business owners.