According to information presented in court, Upshaw was a bookkeeper for the Cherokee County Tax Assessor-Collector’s Office from 2008 through January 2022. The Tax Assessor-Collector’s Office collects both property taxes and motor vehicle sales taxes, as well as registration fees, from Cherokee County residents, for both Cherokee County and the State of Texas. The maximum statutory sentence is provided here for information purposes, as the sentencing will be determined by the court based on the advisory sentencing guidelines and other statutory factors.