The Moonshiners Bar & Grill owner will serve 18 months in prison for tax evasion.

Rafael Salas, Jr. pleaded guilty to failing to pay taxes withheld from his employees’ paychecks.

The IRS said Salas spent $57.000 for personal expenses including a home, boat and at a strip club.

“Employers have a legal obligation to withhold and pay the appropriate amount of taxes for their employees,” said IRS Special Agent Matthew Line.

“The defendant’s federal prison sentencing is clear recognition of the serious consequences awaiting those who skirt this obligation.”

Evidence presented in court established that, from January 2014 through August 2016, Salas:

• Owned and operated Moonshiner’s Patio Bar & Grill on Old Chapin Road in Lexington with about 20 employees.

• Failed to file Moonshiner’s quarterly tax returns and fully pay the company’s employment taxes.

• Withheld trust fund taxes from his employees’ wages to pay personal expenses including $36,000 for his personal dwelling, $11,000 for a boat and trailer, and expenses of roughly $10,000 at a local strip club.

• Was on probation for a 2016 federal conviction for conspiracy to sell misbranded drugs.

US District Judge Mary G. Lewis sentenced Salas to 18 months in federal prison without parole, followed by 3 years of court-ordered supervision.

According to the internet site My Life, Salas:

• Answers to Rafael T. Salas, Ralph T. Salas and perhaps a couple of other names.

• Is a Republican, Hispanic American and single.

• Net worth is more than $499,999 and made up to $69,999 a year.