The co-owner of a Branford-based construction company was sentenced to more than a year in prison for a tax fraud scheme that included use business tax withholdings to pay for personal expenses.

Christopher Jardine, 55, of Guilford, was sentenced in Bridgeport federal court last week to 15 months in prison followed by one year of supervised release for failing to pay business and personal taxes. Jardine was also ordered to pay a $10,000 fine.

According to court documents and statements made in court, Jardine is a part owner of D&A Construction Management Inc. Jardine was responsible for D&A’s financial affairs and for collecting and paying over certain federal taxes from D&A’s employees, including federal income taxes and Federal Insurance Contribution Act (“FICA”) taxes. Jardine was also responsible for ensuring that D&A as an employer paid its own share of FICA taxes.

While Jardine and D&A withheld employees’ federal income and FICA taxes over multiple tax periods between 2016 and 2019 and reported those withholdings to the IRS, according to an investigation, they failed to pay over withheld amounts of approximately $868,000.

Jardine represented to the IRS that D&A lacked the ability to pay, but he used more than $1 million in company funds to pay personal expenses, including purchasing a 52-foot cigarette boat, a Range Rover, high-end clothing, and auto parts, the statement said. He also used the funds to make payments on behalf of Straight Jacket USA LLC, a Guilford business controlled by Jardine.

Jardine had pleaded guilty in April to one count of willful failure to pay over withholding taxes. He admitted that he evaded paying the withheld employee taxes, as well as D&A’s share of FICA taxes, for multiple quarters during the 2016 through 2019 tax years. Jardine also acknowledged that he evaded the payment of personal income tax liabilities for multiple tax years between 2007 and 2015, the statement said.

Jardine agreed to pay approximately $2.07 million in restitution to the IRS, an amount that includes interest and penalties. According to the statement, he has already paid most of his restitution obligation.