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According to the IRS, Hovind's theme park and merchandise sales earned more than $5 million from 1999 to March 2004.<ref name="begins">{{cite news | url= | title=Evangelist's trial begins: Dinosaur Adventure Land owner, wife face 58 counts of tax fraud| publisher=Pensacola News Journal |date=October 18, 2006 | first=Angela | last=Fail | accessdate = }}</ref> About half of that income went to employees who were salaried or were paid hourly wages. The government believes that grew to the point of earning $2 million a year.<ref>{{cite news | url= | title=Hard to believe a man with a Ph.D didn't know of a basic tax law | publisher=Pensacola News Journal | date= November 3, 2006 | first=Mark | last=O'Brien | accessdate = 2006-11-03}}</ref>

Hovind and his wife paid no taxes on the revenue from the park. On [[July 11]], [[2006]], Hovind was charged in the [[United States District Court for the Northern District of Florida]] with twelve counts of willful failure to collect, account for, and pay over Federal income taxes and FICA taxes under {{usc|26|7202}}, forty-five counts of knowingly structuring transactions in Federally-insured financial institutions to evade the reporting requirements of {{usc|31|5313(a)}}, in violation of {{usc|31|5324}}, {{usc|18|2}} and 31 C.F.R. sec. 103.11, and one count of corruptly endeavoring to obstruct and impede the administration of the internal revenue laws under {{usc|26|7212}}.<ref>Indictment, ''United States of America v. Kent E. Hovind and Jo D. Hovind'', U.S. District Court for the Northern District of Florida, Pensacola Division, case no. 3:06CR83/MCR (dated July 11, 2006; filed at 12:55 pm, July 11, 2006) (hereinafter "Indictment").</ref><ref name="arrested">{{cite news | url= | title=Evangelist arrested on federal charges | publisher=Pensacola News Journal | date= 14 July 2006| first=Michael | last=Stewart | accessdate = }}</ref> Twelve of the charges were for failing to pay employee-related taxes, totaling $473,818, and 45 of the charges were for evading reporting requirements by making multiple cash withdrawals just under the $10,000 reporting requirement (a technique known as "[[Wikipedia:Smurfing (crime)|smurfing]]"). The withdrawals, totaling $430,500, were made in 2001 and 2002.<ref name="arrested" /> Jo Hovind, his co-defendant wife, faced 44 charges.<ref>{{cite news | url= | title=Evangelist's trial postponed| publisher=[[Pensacola News Journal]] | date= 1 September 2006| first=Michael | last=Stewart | accessdate = }}</ref>