A Grand Island resident and business owner pleaded guilty today to failing to pay sales taxes to the state over several years, according to the state Department of Taxation and Finance.

Loay M. Abdellatif, who owns and operates Audio One at locations in Niagara Falls and Lockport, was charged with one count of felony criminal tax fraud for collecting $38,470 in sales tax from his customers without turning the funds over to the state, as the law requires.

Abdellatif today appeared before State Supreme Court Justice Richard C. Kloch in Niagara County to pay the tax liability in full for the years 2009 and 2012, officials said. He faces up to seven years in prison when he is sentenced Oct. 2.