PITTSBURGH, Pa. (WKBN) – An Allegheny County daycare owner convicted of withholding payroll tax from the IRS was sentenced.

Rebecca Boyce, 44, of Imperial, Pa. will have to spend one day in jail followed by three years of probation. She will also have to pay $367,956 to the IRS in restitution.

Boyce was found guilty of withholding taxes from her employees at Cutie Patootie Daycare but not sending that money to the federal government.

She owned the daycare between 2006 and 2019. The IRS said she failed to send the payroll taxes between 2015 and 2018.

Investigators said Boyce did not file any standard forms for payroll during several quarters.