The former owner of a northeast Iowa trucking company has been sentenced to 21 months in prison for failing to pay more than $1.4 million in taxes over a seven year period.

Court records indicate 57-year-old Mark Warm of Jesup was in charge of issuing paychecks to Warm Trucking employees. Federal income taxes and contributions for Social Security were subtracted from those paychecks, but the taxes weren’t paid to the IRS.

An IRS agent based in St. Louis issued a written statement, saying  Warm “made a conscious decision to cheat his employees.” In his plea agreement, Warm admitted he also failed to pay other taxes that Warm Trucking owed.