CLAY, N.Y. — A central New York business owner has been accused of under-reporting taxable sales by more than $2 million and not paying sales tax to the state over a 50-month period.

The state Department of Taxation and Finance announced Tuesday that 39-year-old Andrew Buccilli, of Liverpool, is charged with 31 felonies, including 15 for tax fraud.

Buccilli owns three Subway and an Auntie Anne’s Pretzels store.

State officials say Buccilli under-reported taxable sales by $2.2 million from December 2010 to February 2015. The state tax department says Buccilli’s stores collected nearly $185,000 in sales tax over that period that wasn’t forwarded to the state.

The Post-Standard of Syracuse reports ( ) Buccilli was arraigned in Town of Clay Court. It could not immediately be determined if he has an attorney.