A Kansas farmer has been accused of receiving $3.8 million in tax refunds through the submission of false income tax returns. The registered agent of Fisher Alfalfa Farms, Jerold D. Fisher, 47, is charged with one count of filing false claims for both himself and his mother.

According to the Internal Revenue Service Criminal Investigations Division, Fisher fraudulently claimed that he paid over $3.9 million and insisted his mother paid over $442,000 in federal withholding taxes on their earnings from Fisher Alfalfa Farms.

But in reality, Fisher Alfalfa Farms had not submitted any federal withholds or employment tax returns. As a result, Fisher received over $3.8 million in tax refunds and his mother received more than $209,000. Together, the two received over $4 million – money that neither Fisher nor his mother were entitled to.

If convicted, Fisher faces up to $250,000 in fines and up to 5 years in prison.