San Francisco man will spend 16 months in state prison following his guilty plea for failure to file a state income tax return, grand theft, and embezzlement, according to the Franchise Tax Board (FTB).

Ronnie R. Nidea, 36, an accounting manager, pleaded guilty to the three counts. Nidea embezzled more than $163,000 from his employer, a promotions company. Nidea paid himself $55,000 in unearned bonuses and charged more than $108,000 to his corporate credit card for personal use. Nidea did not report any of this income on his 2000 income tax return.

All income is taxable, even income from illegal activities. Nidea owes more than $21,500 in tax, penalties and interest.

In a pre-trial conference held yesterday, Nidea pleaded guilty to the charges. Formal sentencing is scheduled for December 12.

San Francisco County Assistant District Attorney Alan Kennedy prosecuted the case. This was a joint investigation between the District Attorney's office and the FTB.