SALT LAKE CITY — A former co-owner of a security guard business pleaded guilty Friday to withholding state taxes and failing to pay some wages over a five-year period, the Utah State Tax Commission reported.

Michael Anthony Vigil, 31, of North Salt Lake, owes $57,000 plus penalties to individual victims and more than $200,000 to the state, according to commission spokesman Charlie Roberts.

“This case carried a double-whammy with it since he not only failed to pay wages earned by his employees, but he refused to pay state taxes that he withheld from those employees and other state taxes,” Roberts said in a prepared statement.

“The Tax Commission will continue to aggressively pursue those businesses and individuals who refuse to pay their fair share to our teachers and students,” Roberts said, explaining that withholding taxes are used for public and higher education.

Vigil pleaded guilty to theft of services, a second-degree felony; and failure to file tax returns and attempted tax evasion, third-degree felonies. He is scheduled to be sentenced in 3rd District Court in September.

Charles Snively, who co-owned Salt Lake Valley Protective Services with Vigil, pleaded guilty in February 2013 to failure to render a property tax and attempted tax evasion, third-degree felonies. Snively was ordered to pay restitution for wages and taxes and was placed on probation.

— Miranda Collette