BALTIMORE — A former Dunbar High School football coach learned his fate Wednesday after pleading guilty to overtime fraud and tax evasion charges.
U.S. District Judge Stephanie A. Gallagher sentenced Lawrence Earl Smith Jr., 52, to one year and one day in federal prison for the crimes.
Court documents show that from May 2005 until August 2022, Smith was employed as a Baltimore City school police officer.
During the COVID-19 pandemic, Smith was authorized to receive overtime pay to provide security for COVID-19 testing and food sites while acting as a liaison with the Baltimore Police Department.
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Smith also was authorized to assist Baltimore Police in investigations, receiving overtime pay when he received a BPD request outside of his regular duties for "emergencies" and situations requiring an immediate response.
From January 2019 until August 2022, Smith claimed more than 3,300 hours of fraudulent overtime, totaling approximately $200,000 in additional earnings for hours he never worked, according to court documents.
Smith was never at the COVID-19 testing or food sites, nor was he assisting Baltimore Police with investigations.
Instead, Smith was at his home in Baltimore County, on his boat near the Baltimore Inner Harbor, or out of town on trips to locations including Las Vegas, Florida, and the Caribbean.
He also falsely claimed tax-exempt status while failing to file state and federal income tax returns.
Smith fraudulently caused his employer to refrain from withholding payroll taxes while his income went unreported.
Court records show Smith's employer never withheld or paid his federal income taxes because of his false W-4 forms.
Since he never filed tax returns to report any income, Smith evaded taxes for 2017, 2019, and 2020, causing him to owe the IRS more than $61,000.
Following his one-year sentence, Smith will be under three years of supervised release.
