A local business owner has been placed on probation for two years and will be required to pay back $74,411 for failing to pay sales tax to the state.The business owner, Mitesh Khokhani of M&M Sparta Smoke LLC in McMinnville, entered a guilty plea before Circuit Court Judge Bart Stanley to tax evasion charges. He was given a two-year probationary sentence and must pay back the money he failed to submit to the state of Tennessee as part of his sales tax collections from his business.The Special Investigations Section of the Tennessee Department of Revenue conducted the investigation that led to his guilty plea for sales tax evasion. Last October, the Warren County grand jury indicted Khokhani on 21 felony counts of sales tax evasion and one felony count of theft of property over $10,000.