Two Chattooga County residents, as well as a Floyd County woman have been arrested for their involvement in a criminal ring that spans from Georgia to Pennsylvania.

According to the indictment, Chattooga residents, 36-year-old Astrid Perry and 25-year-old Heather A. Smith, as well as Floyd resident Beverly J. McHenry, and five others were involved in a conspiracy to use identification: including names and social security numbers, of other people, some of which are prisoners incarcerated in state correctional facilities in Georgia, to unlawfully file false electronic and paper tax returns in which false refunds were claimed.

The group is being charged under the federal mail and wire fraud statute.

The conspirators in Pennsylvania would gather social security numbers and then call or mail them to Georgia for Smith, Perry and McHenry to process.

Smith and McHenry are accused of using an online tax service called, `Taxslayer.com` to file fake tax returns. The refunds were either electronically funneled to bank accounts in Georgia and Pennsylvania or mailed to post office boxes in Rome or Summerville.

Authorities said that Smith and McHentry opened several fake bank accounts around the area.

The indictment said that they used the names, D`s Gutter Cleaning Service, Heather Tax and Accounting, Williams Repair and Remodeling, Bells Tax Service, and Frank Smith Tax Consulting and Home Repair for the deposits.

The group also used H&R Block Emerald Prepaid MasterCards to divert money, records state.

All three Georgia residents were taken before the Rome district federal court magistrate judge and given a $20,000 bond. They all have to appear in a Pittsburg federal court later this week.