During at least two years of her time as director — from 2012 to 2014 — Middlemas had been doctoring invoices from Anderson Construction to receive additional money from the city for a remodeling project on the VAC building and depositing the balance into her personal bank account as a “bonus” or “salary.”

PANAMA CITY — The former director of Panama City’s Visual Arts Center (VAC) embezzled about $80,000 worth of items and funds from the agency, according to court documents published Friday.

During the course of about two years, Vicki Dyer Middlemas, 48, used the agency’s debit card for more than $39,000 in personal purchases, kept $19,000 worth of proceeds from sold art, siphoned off almost $23,000 for personal payments and lied about all the illicit activity on her federal tax returns in a cover-up attempt, the documents show.

A 21-page statement of facts published by the U.S. Northern District of Florida federal court laid bare the activities of Middlemas. She has pleaded guilty to four counts of wire fraud and one count of federal tax fraud in connection with a long-standing scheme. With Middlemas now facing decades in federal prison during her October sentence hearing, the documents detail what activities she conceded in her recent guilty plea.

“Much of Middlemas’ unreported income stemmed from her fraudulent schemes,” court documents stated. “As noted, Middlemas embezzled funds from the VAC and created false invoices, which she transmitted to (Panama City) requesting inflated payments.”

Middlemas had been director of the VAC from 2010 to 2015, most of the time lying on the agency’s tax returns to continue receiving a nonprofit status and about $90,000 from the city to assist with operating costs but not used for salaries, records show. As part of her guilty plea, Middlemas has been ordered to surrender several assets seized during an FBI raid of her Panama City home, including thousands of dollars worth of designer purses, designer perfumes, designer clothes and two “tribal” rugs placed in her home.

During at least two years of her time as director — from 2012 to 2014 — Middlemas had been doctoring invoices from Anderson Construction to receive additional money from the city for a remodeling project on the VAC building and depositing the balance into her personal bank account as a “bonus” or “salary.” Her criminal indictment failed to give a value of the overages on invoices, but a review by The News Herald found that Middlemas siphoned off $22,595 from Panama City in that scheme.

“Middlemas deposited this money into her personal bank account and made notations that the money was part of her salary, which in fact was not true,” court documents show.

Also during that time, Middlemas used the VAC debit card to pay her entire family’s cellphone bills of about $11,000. She also was using the debit card to pay about $39,000 for vacation rentals, a painting of her daughter, designer products, Walt Disney World park passes, two Serapi tribal rugs and a trip to Las Vegas, according to court records.

In addition, Middlemas was paid $500 each month for fuel and vehicle maintenance, which she deducted — along with her cellphone bills being paid with VAC funds — from her tax returns.

To cover up the illicit activity, Middlemas “grossly underreported” the income she earned and embezzled from the VAC. Court records show that from 2012 to 2014 Middlemas neglected to claim $115,218 of income and personal expenditures. She also had been providing her husband with false figures for him to file their joint income taxes, according to court records.

Middlemas faced 24 counts of wire and tax fraud in connection with all of the activity. During her guilty plea, her attorney said they plan to dispute some aspects of the plea in order to position Middlemas for leniency from the court. She faces 20 years in federal prison for each of the four wire fraud counts and three years in prison for the count of tax fraud.