Wendy Runge and Matthias Saunders of Minnesota are both charged with first degree theft. They're accused of falsifying and exaggerating film expenses in order to qualify for increased tax credits.
Runge and Saunders are accused of setting up a pass trough company to make it appear movie supplies were purchased in Iowa. The affidavit also raised concerns they inflated costs of supplies such as a hand-broom rental costing $225.
The man who-signed off on the tax credits for "The Scientist" is also charged. Former Film Office head Tom Wheeler was charged with unfelonious misconduct while in office. It's a serious misdemeanor punishable by up to a year in jail.
His attorney says Wheeler is being criminalized for only doing his job.
"He simply was in charge in charge of a part of economic development. Moving forward with that part of economic development as best he could with limited resources and was simply doing the best he could," says attorney Gordon Fischer.
Governor Culver fired Wheeler shortly after news of the film tax scandal broke. The governor's office says these charges show the governor did the right thing in firing Wheeler and suspending the program.