Cherokee County, TX:
Cherokee County is incapable of properly prosecuting their own government employees who blatantly steal from the county coffers. Cherokee County Tax Assessor bookkeeper Gina Upshaw, 65, from Jacksonville, embezzled $431,375.91 off the tax roll. The theft occurred between Oct. 2016 through Dec. 2021. She was arrested and indicted in 2023 after an outside audit confirmed the missing funds. After years of failed jury selections and trial postponements, the DOJ finally stepped in and took over her case. Upshaw had also worked in the County Clerk's office in the past and had been responsible for county elections. During the height of her embezzlement, she received her 15-year Cherokee County service award. Gina Upshaw's state criminal case had stalled out on the Cherokee County dockets, while prosecutors and district judges kicked the can down the road. Early this year, the DOJ quietly moved in and took over her prosecution under the new federal NFED program. (Source: Federal Prosecutors: Cherokee County Bookkeeper Stole Daily Cash Payments For Years, Dallas Express Aug. 12, 2026)
Cherokee County couldn't pick an impartial judge and jury to hold Gina Upshaw accountable under state law. As the clock ticked down, Upshaw saved up enough in restitution to accept a plea deal under her attorneys' advice. The public is now supposed to believe prosecutors' claims that Upshaw had her hands on cash-only payments with no digital receipts. In Texas, management of the local property tax roll is a shared responsibility between two distinct local entities: the Cherokee County Appraisal District, which create and maintain the preliminary appraisal roll, and the County Tax Assessor-Collector, who calculates and manages the final tax roll used for billing. The Cherokee County Tax Assessor's Office runs the online property tax payment processing in conjunction with the Cherokee County Appraisal District, where the assessment roll was skimmed. Lest we not forget, prosecutors ignored the county judge's secretary using her notary to fake a Power of Attorney, and Abbott's AG office did nothing about the complete financial collapse of Lon Morris College. (Source : 2 Cherokee County employees arrested for allegedly tampering with government document - KETK)
On August 11, 2026, Gina Upshaw pleaded guilty to embezzlement before U.S. Magistrate Judge John D. Love in the Eastern District of Texas, agreeing to a 2-year prison sentence and to pay back about $431,000 without interest. (Source: Former Cherokee County bookkeeper pleads guilty to embezzlement -KETK) Federal prosecutors say Upshaw pocketed "daily cash deposits" on her way to the bank, which is highly unlikely with online electronic payments. Where are the receipts? Folks don't pay cash when they renew their car titles. She obviously concocted an elaborate money laundering scheme prosecutors don't want to divulge to the next government fraudster. As part of her plea deal, Upshaw gets to remain quiet on her 'cooking the books' methods that duped county auditors. The fact is Upshaw was in control of the county tax roll database and payment system, was overcharging and not reporting it. She was no underling clerk with an unsecured money box. She managed the accounting of the county's arbitrary tax rates. Cherokee County property taxes have skyrocketed as a result, with surging property appraisals levied on non-commercial land owners to cover the deficit. Defrauded taxpayers will never see their reimbursement checks.
