Former NASCAR Cup owner facing 5 years in prison over payroll tax indictment 

NASCAR's former Cup Series team owner Ronald Devine is reportedly facing a probable five years in prison along with $250,000 in fines for payroll tax indictment. The former BK Racing team owner has been accused of four counts of failure to pay payroll taxes by the US Attorney's Office in Western District, North Carolina.

Devine had been active in the highest echelon of NASCAR between 2012 and 2018, before announcing bankruptcy and selling his charters to Front Row Motorsports. According to the bank, the team was meant to restructure its debts by filing for Chapter 11 bankruptcy back in 2018, shortly before the Daytona 500 race of the season.

With claims of more than $8 million in debt, the team's charters were sold to Front Row Motorsports for $2.08 million, starting the process of recovery. The new-found allegations in 2023 hold Devine accountable for overseeing his Cup Series team's financial affairs starting in 2012. It is since then that the team failed to pay taxes on employees' payroll.

The exact arrears due to the Internal Revenue Service by the team has been estimated at around $390,000 in the year 2017. The indictment also alleges that the former owner used around $2 million of these funds to pay utility and vendor bills for the team, as well as funneling the money into other businesses owned by him.

Devine is accused of docking payroll taxes which are withheld from employees’ gross pay and are used by the government to fund Social Security and Medicare. With four counts of indictment for the 67-year-old former owner, an initial appearance at a federal court in Charlotte will set the tone for the future of the case.

NASCAR Craftsman Truck Series: Full entry list for Baptist Health Cancer Care 200 at Homestead

Despite troubles for former NASCAR Cup Series teams, the sport continues to march on as the championship weekend approaches ever closer for all three nationwide series.

With the race this weekend starting off with the NASCAR Truck Series, here is the full entry list for the Baptist Health Cancer Care 200 at Homestead-Miami Speedway:

1. #02 - TBA
2. #04 - Spencer Davis
3. #2 - Nick Sanchez
4. #4 - Chase Purdy
5. #5 - Dean Thompson
6. #7 - Marco Andretti
7. #9 - Colby Howard
8. #11 - Corey Heim
9. #12 - Spencer Boyd
10. #13 - Hailie Deegan
11. #15 - Tanner Gray
12. #16 - Tyler Ankrum
13. #17 - Taylor Gray
14. #19 - Christian Eckes
15. #20 - TBA
16. #22 - Mason Maggio
17. #23 - Grant Enfinger
18. #24 - Rajah Caruth
19. #25 - TBA
20. #30 - Jonathan Shafer
21. #33 - Memphis Villarreal
22. #35 - Jake Garcia
23. #38 - Zane Smith
24. #41 - Bayley Currey
25. #42 - Carson Hocevar
26. #43 - Daniel Dye
27. #45 - Lawless Alan
28. #46 - Armani Williams
29. #51 - Jack Wood
30. #52 - Stewart Friesen
31. #56 - Tyler Hill
32. #61 - Jake Drew
33. #88 - Matt Crafton
34. #98 - Ty Majeski
35. #99 - Ben Rhodes

The race is scheduled to go live on October 21 at 12:00 pm ET.