A Northeast Iowa deputy is under investigation for tax evasion and theft.
The Winneshiek County Sheriff’s Office (WCSO) says they received information of possible criminal misconduct, allegedly involving an employee within the sheriff’s office. WCSO began an immediate internal investigation and, on Wednesday (01.01), 33-year-old Makenz Kriener was charged with sales tax evasion, a Class D felony, and fifth-degree theft, a simple misdemeanor.
Sheriff Dan Marx says WCSO requested the Iowa DCI to assist with the ongoing investigation of the matter.
According to the criminal complaints, Kriener is accused of making personal purchases at Norby’s Farm Fleet in Decorah while he was on duty, using the WCSO tax-exempt account to avoid paying the sales tax. The items purchased were not approved by the Sheriff’s Office and were for personal use. Kriener allegedly admitted to making the purchases and had stored items at his residence.
By not paying the sales tax, authorities say Kriener committed theft from the store by “purposefully avoiding paying sales tax for a personal purchase, the value of which does not exceed $300.”
According to a WCSO Facebook post from November 2020, Kriener was hired as a County deputy at that time after serving on the Cresco Police Department since 2018. Prior to that, he worked as a jailer at the Winneshiek County Jail since 2016.
