Jacques J. Eid, 56, of Perrysburg, was sentenced recently to 30 months in prison by U.S. District Judge James G. Carr, after pleading guilty to filing false tax returns and wire fraud that defrauded educational and government entities.

Kevin A. Clay, 40, formerly of Perrysburg, was sentenced by U.S. District Judge Jack Zouhary to 51 months’ imprisonment after being convicted during a trial of conspiracy, health care fraud and making a false statement on an application for charitable tax-exempt status with the IRS.

Christopher David Smith, 31, of Detroit, Mich. was sentenced recently to 135 months (11 years and three months) in prison by U.S. District Judge Jeffrey Helmick, after the defendant earlier pleaded guilty to enticement of a minor.

First Assistant United States Attorney Michelle M. Baeppler announced that a federal jury convicted Kevin A. Clay, 39, of Perrysburg, Ohio of conspiracy, healthcare fraud and making a false statement on an application for charitable tax-exempt status with the IRS recently in Toledo, following a four-day trial before Judge Jack Zouhary.