ROMULUS, N.Y. (WETM) – A Seneca County man has been sentenced for not paying over $100,000 in income tax and not providing proper training to Coast Guard Students, even helping them cheat, according to the U.S. Court for Western New York.

Dennis Daniels, 73, was sentenced to two years probation for mail fraud and failure to file an income tax return. The court also said Daniels will have to pay $115,757 to the IRS and $22,440 to the U.S. Coast Guard.

According to the announcement, Daniels owned and operated Sea Tech Marine Training, a business that offered Coast Guard-approved training. He also owned and operated Sea Test, another business that offered drug testing to people with USCG licenses.

The announcement said that from 2014 to 2017, Daniels made over $660,000 in income, but didn’t file any income tax returns. As a result, he owed $115,757 for the unreported income.

He also only provided 51 hours of classroom instruction to 23 USCG students in early 2019 when 80 hours were required, the announcement said. According to the court, Daniels also gave students answers to exams head of time and told them to give false information about their previous experience serving at sea.