DETROIT – A Walled Lake business owner was sentenced to two years in prison on Tuesday, the Department of Justice announced. As the owner of Bayside, Semma was responsible for collecting and paying to the IRS Bayside’s employment taxes. He also did not pay approximately $1.3 million in employment taxes that were due. In 2012, Semma sold The Coliseum for approximately $5.9 million, but did not file an individual income tax return or pay taxes for that year. Semma previously pleaded guilty on Aug. 28, 2019, to one count of employment tax fraud and one count of failure to file his individual income tax return.