CHARLESTON, W.Va. -- For the second time in 14 years, a Parkersburg lawyer has pleaded guilty to criminal charges stemming from his failure to pay taxes.

Richard A. Hayhurst, 60, admitted Thursday that he withheld $8,792.53 in taxes from his employees during the fourth quarter of 2003, but failed to turn the money over to the Internal Revenue Service.

Hayhurst also failed to pay federal income and FICA taxes he withheld from his employees between 2000 and 2006 totaling $216,767, according to a stipulation of facts entered as part of his plea agreement. In addition, he didn't pay the employer portion of his employees' Social Security and Medicare taxes from the second quarter of 2003 through the third quarter of 2006, which amounted to $44,557.

Hayhurst also failed to pay almost $135,000 in personal income tax for 2003, 2004 and 2005, the stipulation states.

All told, Hayhurst didn't pay the IRS more than $405,000 he rightfully owed.

Hayhurst told U.S. District Judge Thomas E. Johnston that he graduated from Parkersburg High School and West Virginia University before earning his law degree from the University of Michigan in 1972.

Thursday's plea marks the second time Hayhurst has acknowledged criminal tax evasion in federal court.

Court records indicate that he pleaded guilty in 1996 to failing to file a federal tax return for 1991, when he earned $197,314. "I have not been a responsible citizen, and I regret that," Hayhurst told the judge at the time. He was sentenced to four months of work release.

CHARLESTON, W.Va. -- For the second time in 14 years, a Parkersburg lawyer has pleaded guilty to criminal charges stemming from his failure to pay taxes.

Richard A. Hayhurst, 60, admitted Thursday that he withheld $8,792.53 in taxes from his employees during the fourth quarter of 2003, but failed to turn the money over to the Internal Revenue Service.

Hayhurst also failed to pay federal income and FICA taxes he withheld from his employees between 2000 and 2006 totaling $216,767, according to a stipulation of facts entered as part of his plea agreement. In addition, he didn't pay the employer portion of his employees' Social Security and Medicare taxes from the second quarter of 2003 through the third quarter of 2006, which amounted to $44,557.

Hayhurst also failed to pay almost $135,000 in personal income tax for 2003, 2004 and 2005, the stipulation states.

All told, Hayhurst didn't pay the IRS more than $405,000 he rightfully owed.

Hayhurst told U.S. District Judge Thomas E. Johnston that he graduated from Parkersburg High School and West Virginia University before earning his law degree from the University of Michigan in 1972.

Thursday's plea marks the second time Hayhurst has acknowledged criminal tax evasion in federal court.

Court records indicate that he pleaded guilty in 1996 to failing to file a federal tax return for 1991, when he earned $197,314. "I have not been a responsible citizen, and I regret that," Hayhurst told the judge at the time. He was sentenced to four months of work release.

During Thursday's plea hearing, Assistant U.S. Attorney Thomas Ryan said that Hayhurst faces up to five years in prison as a result of his plea.

The State Bar's Office of Disciplinary Counsel said Thursday that it has had 15 formal complaints against Hayhurst, two of which are still pending.

Chief Wood Circuit Judge Robert A. Waters also reprimanded Hayhurst for his handling of a 2006 medical-malpractice case. Waters imposed $1.3 million in sanctions against Hayhurst and his client, Camden-Clark Memorial Hospital, for violating court orders, making numerous misrepresentations, concealing important evidence and wasting "countless hours" of the court's time.

"Camden-Clark's violations of court orders, inaccurate answers in discovery, inaccurate testimony and all of its aggregated misconduct before this court, warrant substantial sanctions," Waters wrote.

"Camden-Clark's strategy in denying, throughout the case, things it knew well to be true went far beyond the privilege of putting the plaintiff to his proof. By breaching court orders, filing false discovery responses and by giving and permitting to be given inaccurate testimony under oath, and through multiple false statements to the court, the plaintiff and the jury, Camden-Clark engaged in litigation misconduct."

Although Camden-Clark appealed the sanctions, the West Virginia Supreme Court declined to review the case.

Johnston scheduled Hayhurst's sentencing for March 16 in Parkersburg.

Reach Andrew Clevenger at acleven...@wvgazette.com or 304-348-1723.