St Paul, MN (KROC AM News) - The owners of a former Owatonna tanning salon are facing tax evasion charges.

The Minnesota Department of Revenue says charges have been filed in Steele County District Court against 44 year old Michael Tapp and his 40 year old wife Sheridan Jo Tapp.

The two are accused of not filing or paying income taxes for tax years 2009 and 2010. The Revenue Department says the two failed to pay more than $29,000 in income tax those two years.

The Tapps are also charged with not remitting the sales taxes that were collected by their business between December 2009 and April 2012. The total sales tax bill has grown to more than $45,000.

The Tapps - who live in Blooming Prairie - operated the “Tapp the Sun” tanning salon for several years before it closed in 2013.