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TWO PEOPLE WHO OWNED A BOAT SALES BUSINESS IN ENGLEWOOD WERE ARRESTED FRIDAY ON WARRANTS FROM THE FLORIDA DEPARTMENT OF REVENUE.  AUTHORITIES SAY 48 YEAR OLD BRETT HYDE OF NAPLES AND 24 YEAR OLD KATHRYN GRAVITT OF PORT CHARLOTTE WERE CO-OWNERS OF SUN HARBOR MARINE ON PLACIDA ROAD.  THE DEPARTMENT OF REVENUE CLAIMS THE TWO FAILED TO SEND ALL OF THE SALES TAX THEY COLLECTED TO THE STATE AND FAILED TO FILE TAX RETURNS FROM 2008-2010.  THEY WERE BOTH CHARGED WITH FAILURE TO APPEAR, FAILURE TO REMIT SALES TAX, AND FAILURE TO FILE SIX TAX RETURNS.  HYDE WAS ALSO CHARGED WITH WRITING A CHECK WITH INSUFFICIENT FUNDS, WHILE GRAVITT WAS CHARGED ADDITIONALLY WITH FRAUD.  BOTH ARE BEING HELD PENDING APRIL ARRAIGNMENT HEARINGS.