An Anoka woman who claimed she and her husband were residents of the “Kingdom of Heaven” has been sentenced to two years in prison for failing to pay taxes.

Tami Mae May, 56, failed to file tax returns for D&T and Son Excavating of Coon Rapids from 1998 through 2004, according to the U.S. attorney’s office. Confronted by the IRS in 2005, “May embarked on an eight-year campaign of frivolous filings” in an attempt to escape justice, the attorney’s office said in a news release.

Besides claiming residency in the Kingdom of Heaven, May also filed fraudulent tax forms showing the business had zero income or that her husband paid the taxes. At one point her defense was that “there is no such thing as money,” the attorney’s office said.

May originally faced 15 counts of filing fraudulent tax returns and a single count of obstruction of due administration of internal revenue laws. She pleaded guilty last year to the obstruction charge and was sentenced Tuesday in Minneapolis to two years in prison and ordered to pay $192,495 in restitution.

Jaime DeLage can be reached at 651-228-5450. Follow him at twitter.com/JaimeDeLage.