A former tractor dealer was arrested Monday for failing to pay sales tax after an investigation by the Tennessee Department of Revenue.Irvie W. Loudermilk Jr., 55, was arrested Monday for sales tax evasion, a Class E felony, and theft of property over $10,000, a Class C felony. He was general manager of Warren County Kubota during the time special agents with the Department of Revenue say the business willfully failed to pay sales tax totaling $18,120. That time period was February to September of 2011.Loudermilk surrendered to Rutherford County authorities last week on similar charges relating to the Kubota store in Murfreesboro.If convicted, Loudermilk could be sentenced to a maximum of two years and fined up to $3,000 for each count of attempted sales tax evasion.