The California Board of Equalization last week released an updated list of the 500 accounts with the highest use and sales-tax delinquency. Combined, the list names and shames individuals and companies that collectively owe nearly $450 million to the state — in San Diego alone there are more than 19 listings for individuals owing $500,000 or more, adding up to a total exceeding $22 million.

Some entities, including Eco Building Systems of Chula Vista ($639,851 owed) and Furnishings 4 Less of Carlsbad ($1,364,838) have been on the list, as well as out of business, for years. Wellington Incorporated, former operators of the Jack’s La Jolla restaurant, have seen their outstanding debts grow from $798,000 in 2010 to nearly $1.3 million as of the board’s report.

Little public information is readily available on most of those to make the cut, though some, like Ryan Butterfield ($860,472), former president of Greiner Poway Inc. ($865,628), show up in court documents. Greiner formerly operated a Buick/GMC dealership in Poway and was the subject of a lawsuit stemming from a failed attempt by long-shot presidential candidate Roque “Rocky” De La Fuente to take over the failing business (De La Fuente operated a Cadillac/GMC dealership in El Cajon, among other business interests) when GM was in bankruptcy and eliminating dealerships nationwide.

At least a handful of the alleged tax scofflaws still appear to be in business. SWH Enterprises Inc. ($667,663), a San Diego–based computer-supply wholesaler, still maintains an active website that proclaims, "We now ship from 16 warehouses located strategically throughout the United States and can deliver to most locations within 1-2 business days via ground shipping. Today, we are proud to offer over 50,000 products by the brands we support and believe in including Apple, HP, Cisco, IBM, Sony, Canon, Epson, Konica Minolta, Lexmark, Xerox and more."

Eagle Auto Sale Inc. ($849,989) in Spring Valley appears to be out of business, though photos on the Yelp website link them to another dealership operating in the same location under the name Reslan Motors. While Eagle received consistent one-star reviews from consumers, Reslan manages to maintain a four-star average, despite one-star reviews and allegations of fraud from 7 of the 24 commenters on the page.

Others are likewise ambiguous. Nelson Ishii ($600,920) closed his popular Da Kine’s Plate Lunch restaurants several years ago, though a website offering catering services remains online. The most recent update encourages planning for graduation parties — in 2014.

One company even seems to flaunt its status. Carlsbad’s Seasilver USA Inc. ($1,317,054) is defunct, having been shut down in the early 2000s as a result of false-advertising claims that their nutritional supplement “cured over 650 diseases.” But after Seasilver went out of business (leaving a hefty tax burden in its wake), a new firm called SeaAloe was launched by “several former marketing employees, distributors, and manufacturing executives,” essentially selling the same product under the claim that there is “no ownership by, or involvement with the former owners and principals of Seasilver.”

(revised 6/14, 7:30 a.m.)