State College Restaurant Owner Charged with Theft for Alleged Failure to Pay Sales and Income Taxes –

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Little Szechuan, 228 W. College Ave., State College. Photo by Michael Tauriello | Onward State
A State College restaurant owner is facing felony and misdemeanor charges for allegedly failing to pay hundreds of thousands of dollars in sales, withholding and personal income taxes.
The Pennsylvania Attorney General’s Office accused Yean Ngan of failing to remit more than $550,000 in sales taxes from Little Szechuan and the now-defunct Tea Time and Little Food Court for periods between 2017 and 2022, according to an affidavit probable cause filed on Monday in Centre County.
The restaurants also allegedly failed to pay more than $25,000 in employer withholding taxes. On a number of occasions between 2019 and 2022, they did not file sale or withholding tax returns, according to the complaint.
Ngan is accused of failing to pay $26,451 in Pennsylvania personal income tax for 2019 and not filing personal income tax returns for 2020 and 2021.
Tea Time and Little Food Court closed in 2021. Little Szechuan, 228 W. College Ave., remains open
Ngan is charged with 13 felony and seven misdemeanor counts of theft by failure to make required disposition of funds, as well as 19 misdemeanor counts related failing to file returns and pay personal income tax.
She was arraigned by District Judge Don Hahn and released on $50,000 unsecured bail. A preliminary hearing is scheduled for Aug. 24.
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