The former manager of a Sevierville cabin rental business pleaded guilty Monday to 30 counts of sales tax evasion. In return, she received a suspended sentence.

Nicole Lynn Tibbs managed Sleepy Bear Cabin Rentals at 1000 Parkway in Sevierville.

She entered her plea before Judge Rex Henry Ogle in Sevier County Criminal Court.

Judge Ogle sentenced Tibbs to six years in the state penitentiary but suspended the sentence. Tibbs will serve six years of supervised probation instead of a jail sentence and perform 100 hours of community service and pay $123,042.72 in restitution to the state.

She also owes civil taxes, penalties and interest to the state. The Special Investigations Section of the state Department of Revenue conducted the investigation that led to Tibbs being indicted in January.

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