BATON ROUGE — An Iberville Parish man accused of defrauding taxpayers of more than $14,000 was arrested by Louisiana Department of Revenue investigators.

The 49-year-old Maringouin man, Glenn Smith, was arrested Thursday on felony theft charges.

Investigators said he is accused of submitting a check with insufficient funds to the state revenue department as an overpayment for tax debts. This was then listed as a $14,421 tax credit, which Smith was sent as a refund payment, investigators said.

Smith was booked into the East Baton Rouge Parish Prison on felony charges of theft and filing false public records. He is the 77th person arrested in a joint tax fraud investigation underway by the LDR and the state attorney general’s office.