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INQUIRY JX-DOJ-PR-20260811-938427620Opened AUG 21 2026Quick look

Former Cherokee County employee guilty of embezzling over $400k from Tax Assessor-Collector’s Office

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AUG 11 '26GovFormer Cherokee County employee guilty of embezzling over $400k from Tax Assessor-Collector’s OfficeDOJ
Filing

TYLER, Texas – A former Cherokee County employee has pleaded guilty to a federal violation related to embezzling over $400,000 in funds in the Eastern District of Texas, announced U.S. Attorney Jay R. Combs. Gina Upshaw, 65, of Jacksonville, pleaded guilty to federal program theft before U.S. Magistrate Judge John D. Love on August 11, 2026. According to information presented in court, Upshaw was a bookkeeper for the Cherokee County Tax Assessor-Collector’s Office from 2008 through January 2022. The Tax Assessor-Collector’s Office collects both property taxes and motor vehicle sales taxes, as well as registration fees, from Cherokee County residents, for both Cherokee County and the State of Texas. The office receives these payments in the form of both cash and checks. During her employment as a bookkeeper for the office, Upshaw was responsible for making daily deposits of the cash payments at a local bank. Instead of doing so, Upshaw stole cash payments totaling $431,375.91. On April 7, the Department of Justice announced the creation of the National Fraud Enforcement Division (“Fraud Division”). The Fraud Division is laser-focused on investigating and prosecuting those who commit fraud against the American people. The Department’s work to combat fraud supports President Trump’s Task Force to Eliminate Fraud, a whole-of-government effort chaired by Vice President J.D. Vance to eliminate fraud, waste, and abuse within Federal benefit programs. Upshaw faces up to 10 years in federal prison, a potential fine, and restitution at sentencing. The maximum statutory sentence is provided here for information purposes, as the sentencing will be determined by the court based on the advisory sentencing guidelines and other statutory factors. Sentencing hearings will be scheduled after the completion of presentence investigations by the U.S. Probation Office. This case is being investigated by the Internal Revenue Service-Criminal Investigation and the Texas Department of Public Safety Texas Rangers and prosecuted by Assistant U.S. Attorney Jim Noble. ###

Entered on the record AUG 21 2026Occurred AUG 11 2026Producer: DOJhttps://www.justice.gov/usao-edtx/pr/former-cherokee-county-employee-guilty-embezzling-over-400k-tax-assessor-collectorsEntered by fnulnu
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Place
Texas

"TYLER, Texas – A former Cherokee County employee has pleaded guilty to a federal violation related to embezzling over $400,000 in funds in the Eastern District of Texas, announced U.S."

Status
Pleaded

"TYLER, Texas – A former Cherokee County employee has pleaded guilty to a federal violation related to embezzling over $400,000 in funds in the Eastern District of Texas, announced U.S."

The maximum statutory sentence is provided here for information purposes, as the sentencing will be determined by the court based on the advisory sentencing guidelines and other statutory factors.

"The maximum statutory sentence is provided here for information purposes, as the sentencing will be determined by the court based on the advisory sentencing guidelines and other statutory factors."

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