Former Seattle Seahawk and current Kirkland resident Sam Adams has been charged with tax fraud, as well as 17 counts of theft, for failing to pay wages and benefits to 12 employees who worked at two athletic clubs he operated with a partner, who has also been charged.

In addition to the 17 counts of theft – five in the first degree, three in the second degree and nine in the third degree – Adams has been charged with four counts of tax fraud for not paying about $450,000 in retail and sales taxes for two athletic clubs he ran, Lincoln Plaza Athletic Club in Tacoma and West Seattle Athletic Club in Seattle.

According to the charging documents, Adams, along with Dana Lynn Sargent, 43, the chief financial officer for the clubs, “failed to pay employees their deserved wages” and promised medical benefits, and failed to pay required unemployment insurance to the state.”

The charging documents noted that “the current offense involved attempted or actual monetary loss substantially greater than typical for the offense” and “involved a high degree of sophistication and planning.”

The affidavit states that Adams and Sargent “not only made multiple attempts to evade tax liabilities… but [avoided paying] their employees their deserved wages, failed to pay the medical premiums promised to employees as part of their benefit packages, failed to remit premiums withheld from employees’ paychecks for medical insurance and failed to pay into unemployment insurance…”

Their actions, the affidavit continues, “caused employees, through no fault of their own, to have countless insufficient fund checks that they were unable to cash which resulted in employees losing their housing, being unable to pay household bills, being unable to buy Christmas gifts and accruing thousands of dollars in unpaid medical bills for themselves and their families.”

The Department of Labor and Industries became aware of the alleged thefts after employees began complaining when Adams either refused to pay them their full wage or didn’t pay them at all.

Among the alleged victims was a 28-year-old woman who worked at the West Seattle club who became saddled with debt after undergoing surgery for thyroid cancer, believing her medical benefits would cover some of it. She later learned that the insurance premiums had not been paid and owed $50,000 in medical bills. As a result, she is considering filing for bankruptcy. When interviewed by investigators, the 28-year-old described Adams as “intimidating,” becoming “tearful” when told she might have to see Adams if called to testify.

Other alleged victims include a woman who worked as an exercise instructor at Lincoln Plaza. In November 2013, she attempted to cash a paycheck but was unable to do so due to insufficient funds in the payroll bank account, which resulted in the bank issuing fees to the alleged victim. She previously had agreed to work at a women’s health fair. Her manager told her in a text message she would be paid $30 an hour. After the fair was over, however, Adams allegedly told her she would only be paid $10 per hour.

Another alleged victim who worked as an exercise instructor at Lincoln Plaza for a month attempted to collect her paycheck but was allegedly given excuses. She finally submitted a wage complaint in December 2013.

The charges carry a maximum penalty of 10 years and/or a $200,000 fine.

Adams and Sargent are set to be arraigned on Feb. 18.

Adams was a defensive tackle for the Seahawks from 1994-99, eventually signing on to play for the Baltimore Ravens.