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LAKE COUNTY, Fla. - A former Fruitland Park Parks and Recreation Director is being investigated for using the city's tax exemption to purchase personal items – evading over $1,500 in taxes.
In a joint investigation with the Florida Department of Revenue and the Florida Department of Law Enforcement, Christee Michelle Yoder, 49, is accused of a sales tax violation that occurred from May 2021 to February 2026. During this time, Yoder was working as the Parks and Recreation Director for the city of Fruitland Park.
What we know:
A state revenue investigator said Yoder fraudulently claimed exemptions from sales tax by using the city's certificate of exemption for personal benefit – using the city's Amazon business account for personal purchases to avoid paying sales tax. The city – a government municipality – is eligible for tax exemptions.
Yoder was in violation of Florida statute 212.085 – in which the investigator claims Yoder is liable for a mandatory penalty of 200 percent of the tax and committed a third-degree felony.
Beauty products, dirt bike purchased with city Amazon account: Affidavit
The sales tax exemptions were used for items sent to her Lake County home – in the names of the family members – including beauty products, a tuxedo set, body jewelry and a dirt bike, the arrest warrant said. However, the tax exemptions are customarily used for nonprofit activities.
These personal purchases amounted to over $24,000 in the five-year span, the FDLE said.
Witnesses admitted to knowing Yoder made personal purchases using the city's tax exemption. Another witness said they noticed the personal charges during an audit, saying they confronted Yoder about it, and she admitted to it.
During an interview, Yoder told investigators she doesn't need authorization to make city purchases under $2,500.
Yoder admitted to using the city's Amazon account for personal purchases, but said she pays for the items with her personal bank account or credit card, the affidavit said. She said she shipped some items to family members for Christmas.
When asked why she uses the city's account for personal purchases, she said she doesn't like switching back and forth accounts, the investigator said. She claimed she clicks to remove the tax exemption before making personal purchases.
Over 91% of purchases made with tax exemption: Affidavit
Data showed extensive personal purchases where the tax exemption was used, the affidavit said. Yoder claimed she must have forgotten to remove the tax exemption, she told the investigator. Data reviewed showed that of the 1,069 purchases Yoder personally made from May 2021 to Feb. 2026, 975 items – about 91% – had a tax exemption, while sales tax was paid on 94 items.
Yoder is liable for tax in the amount of 1,579.13 and a mandatory penalty of 200 percent of the tax: 3,158.26, the investigator determined. The total tax plus penalty is $4,737.39.
FOX has reached out to the city of Fruitland Park to determine if Yoder remains a city employee during this investigation or if her employment was terminated. Though the mayor did not respond to comment, Yoder is not listed as an employee on the city's website.
What's next:
FDLE agents obtained an arrest warrant for Yoder on March 19. She surrendered at the Lake County Jail that same day, officials said.
The investigation remains active.
The Source: Information in this story was gathered from the Florida Department of Law Enforcement.