OMAHA, Neb. (AP) — A North Carolina man has been given more than four years in prison for evading federal taxes while he lived and worked in Nebraska.

Prosecutors say 59-year-old Chet West, of Nebo, on Tuesday was sentenced to 51 months and ordered to make restitution of nearly $440,000.

The Internal Revenue Service says West earned taxable income of more than $272,000 while living in Omaha over the tax years of 2007, 2008 and 2009 but didn’t file federal returns for those years. Officials say he should have paid nearly $53,000 in federal taxes. Officials also say that after being informed he was required to file returns, West continued efforts to evade federal taxes.

Prosecutors say the restitution total includes amounts for years beyond the counts of conviction and includes interest and penalties.