Police said 37-year-old Summer Payne is charged with theft by deception, and warrants for her arrest were issued last week. Gwinnett County jail records show she is not in custody.
Police attempted to locate Payne at her last known address in Winder but said the residence there was vacant.
According to a police report, Payne was working at Peach State Roofing and did not submit more than $100,000 of the company's payroll taxes to the IRS.
Authorities say that before the company was able to let her go, Payne created an employee "Pedro Perez" and collected more than $5,800 in fraudulent payments.
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