http://www.wnd.com/news/article.asp?ARTICLE_ID=46833

  YOUR GOVERNMENT AT WORK
  Cops arrest woman over $1.16 tax bill
  Ex-Miss Ohio: 'What they've spent in stamps is more than what I owe'

  Posted: October 14, 2005
  5:00 p.m. Eastern

Deborah Combs arrested for $1.16 in back taxes (WLWT-TV, Cincinnati)

A matter of $1.16 in unpaid taxes has led to the arrest of a former Miss Ohio.  Deborah Combs of Loveland, Ohio, says she was pulled over and treated as if she were a violent criminal.

"One sheriff approached my car with his hand on his gun," she told WLWT-TV in Cincinnati. "Another sheriff from the other side of the car leaned in to me and said, 'Are you Deborah Combs? ... We've got a warrant for your arrest.' I was absolutely shocked!"

Deborah Combs' original $1.16 tax bill already piling on late charges (courtesy: WLWT-TV, Cincinnati)

"What they've spent in stamps is more than what I owe," she said. "I owe $1.16 to the city of Loveland, literally, in income-tax returns."

While she has been paying her taxes for the past five years - with the exception of the buck and change - she has not actually filed her city income tax forms during that time.

The $1.16 could be just the beginning, as she may end up paying hundreds of dollars in fines for the unfiled tax forms.

Local officials are standing by the arrest.

Fred Enderle, city manager of Loveland, Ohio and City Manager Fred Enderle says the original small amount owed is not the real
issue.  "Whether it's $1 they owe us or $1,000 they owe us, it's not fair to the rest of the public to not pursue that person," he told the station. "There is some expense involved, but again it goes back to the principle of the thing. We have laws. The laws have to be complied with. At what cost do you quit enforcing the law?"

Combs is slated to appear in Loveland mayor's court Oct. 20.