document: Man pleads guilty to tax evasion in cemetery case MEMPHIS , Tenn. -- A cemetery owner charged with helping steal millions from funeral home trust funds has pleaded guilty to tax evasion . According to WMC-TV , 71-year-old Clayton Smart made the plea Friday as part of a larger deal reached earlier this year transferring the charge from Oklahoma to Memphis . Smart , a former Oklahoma oilman , faces up to five years in prison on the charge and a fine of $ 250,000 when he is sentenced June 30 . Smart was indicted in 2007 in Memphis , accused of diverting $ 20 million from cemetery trust funds . The cemeteries are in Tennessee and Michigan . Prosecutors in Oklahoma have said Smart filed a federal tax return for 2004 showing he had no income that year , but actually made more than $ 11 million and owed more than $ 4 million in taxes .
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