MACON, Ga. (Feb. 15)—Jimmy D. Lunsford, owner of Jim Lunsford Sales and GSA International in Scottsdale, Ariz., was convicted in the Macon federal district court of four counts of preparing false federal excise tax returns. Lunsford, 53, was found guilty of "gray market" tire sales—i.e. buying medium truck tires from manufacturers and distributors for overseas export, then selling them in the U.S., thus avoiding payment of the excise tax due on truck tires sold domestically. He also was convicted on one count of conspiracy. Lunsford faces up to 17 years in prison and a fine of up to $650,000. Sentencing is set for May 21.