A tire repair shop in Indiana closed Thursday and cannot reopen until the owner pays more than half a million dollars in unpaid taxes.

The Indiana Department of Revenue shut down Dave Evans Tire Inc. in Kokomo, Ind., accusing the owner of collecting taxes but not sending the money to the state. The store will not resume operations until the tax bill of more than $550,000 is paid.

“When consumers make purchases and are charged sales tax, it is required that the tax money be remitted to the state,” said Greg Zoeller, Indiana’s attorney general. “This defendant not only failed to remit taxes he collected, but shortchanged the state and other taxpayers by more than half a million dollars. We support small business and private enterprise, but when an individual reduces his overhead through tax evasion, it undercuts other law-abiding competitors who play by the rules, and cannot be considered legitimate commerce.”

Dave Evans Tire Inc. has a hearing set for Tuesday.