A former Cherokee County employee has pleaded guilty to a federal program theft charge after admitting she stole more than $431,000 in cash payments while working as a bookkeeper for the Cherokee County Tax Assessor-Collector’s Office, federal prosecutors announced.
Gina Upshaw, 65, of Jacksonville, Texas, pleaded guilty to federal program theft on August 11 before U.S. Magistrate Judge John D. Love in the Eastern District of Texas. According to information presented in court, Upshaw worked as a bookkeeper for the Cherokee County Tax Assessor-Collector’s Office from 2008 through January 2022.
The office collects property taxes, motor vehicle sales taxes, and vehicle registration fees from Cherokee County residents on behalf of the county and the State of Texas. Payments are accepted in both cash and checks.
Prosecutors Say Upshaw Stole Daily Cash Payments
As part of her duties, Upshaw was responsible for making daily deposits of cash payments collected by the office at a local bank.
Instead of depositing the money, prosecutors said, Upshaw stole cash payments totaling $431,375.91 during her employment.
The case was investigated by the Internal Revenue Service-Criminal Investigation and the Texas Department of Public Safety Texas Rangers.
Upshaw faces a maximum sentence of 10 years in federal prison, as well as a potential fine and an order to pay restitution. Federal prosecutors emphasized that the maximum statutory sentence is provided for informational purposes and that the actual sentence will be determined by the court.
Her sentencing date has not yet been set. The hearing will be scheduled after the U.S. Probation Office completes its presentence investigation.
Case Comes Amid Federal Fraud Enforcement Effort
The prosecution comes as the U.S. Department of Justice expands its efforts to combat fraud.
On April 7, the department announced the creation of the National Fraud Enforcement Division, described by the agency as a specialized division focused on investigating and prosecuting fraud against Americans.
The Justice Department said the effort supports President Donald Trump’s Task Force to Eliminate Fraud, a government-wide initiative chaired by Vice President J.D. Vance that focuses on eliminating fraud, waste, and abuse involving federal benefit programs.
In Upshaw’s case, however, the alleged theft involved cash payments collected by the Cherokee County Tax Assessor-Collector’s Office, according to the information presented in federal court.
Assistant U.S. Attorney Jim Noble is prosecuting the case.
