June 6, 2022

South Carolina Department of Revenue (SCDOR) agents today arrested an Orangeburg County man and charged him with three counts of tax evasion.

David Cortez Marshall, Jr., 31, of Orangeburg, operated Level 8 Communications, LLC, a technology company. From 2019 through 2021, Marshall failed to report sales for his company, which totaled $1.1 million. While Marshall did collect $74,416 in Sales Tax over that period through misrepresentation and use of shell companies, according to the arrest warrants, he did not remit the taxes to the SCDOR. Marshall used several bank accounts to conceal his activities.

​If convicted, Marshall faces a maximum sentence of five years in prison and/or a fine of up to $10,000 per count, plus the cost of prosecution. He is being held in the Orangeburg Detention Center pending a bond hearing.

Marshall, a former media communication specialist with the Orangeburg County School District, pleaded guilty in January to federal charges of defrauding the district of more than $550,000, using shell companies, fabricated documents, forged signatures, and a false identity, according to the U.S. Attorney’s Office in Columbia. He is awaiting sentencing.