South Carolina Department of Revenue (SCDOR) investigators arrested a woman from Goose Creek over the weekend for one count of assisting in the preparation of a false return and one count of forgery.

Noella Lockwood, 34, could face penalties of up to $500 in fines and/or 15 years in prison if convicted of the felony charges, according to officials.

Upon review of Lockwood’s 2009 income tax returns, SCDOR investigators determined that Lockwood filed her tax returns via a tax preparer and used a fraudulent W2 form from an employer who she did not work for during that time. By submission of the fraudulent W2 form, Lockwood received an overstated fraudulent SC income tax refund of $717 to which she was not entitled.