After Wednesday’s federal indictments of David Stewart and Gregory Rogers of Bowling Green, five employees of local oil and gas companies face federal charges.

Several companies, including Robo Enterprises, Sunclear Energy, Universal Development Investments Inc., Allied Energy Group, Heartland Industries, Rogpex Inc., Innervision Communications Inc. and Adam Paul & Co., sold investors part ownership of oil and gas wells that were already drilled.

Marisa Ford, chief of the criminal division of the U.S. Attorney’s Office in Louisville, said she couldn’t comment specifically on whether additional indictments were expected against people who worked in the industry.

&#8220But it’s certainly not something I would rule out,” she said.

Stewart, 34, is facing four counts of income tax evasion and is accused of not reporting $640,000 in income while working at Robo Enterprises and Sunclear Energy, according to his indictment.

He’s accused of failing to pay $200,233 from 1999 to 2002. He avoided paying income tax by claiming &#8220excessive and overstated exemptions” and claiming he was exempt from having income tax withheld, according to the indictment.

Stewart is facing a maximum potential sentence of 20 years in prison, a fine of up to $1 million and five years of supervised release. He would also be responsible for reimbursement and fines levied by the Internal Revenue Service.

Federal sentencing guidelines for Stewart’s charges call for between three and five years in prison, Ford said. These guidelines aren’t mandatory for judges to follow, but are designed to ensure crimes are treated in a similar manner throughout the country.

Tax cases are similar to fraud cases in that the punishment is determined by the amount of loss, she said.

It’s possible there could be other sentence enhancements, Ford said.

Hunter Durham, a Columbia attorney, is representing Stewart in a civil lawsuit and said Stewart is out of town.

Stewart hasn’t hired an attorney to represent him in the criminal case, Durham said.

Heartland Industries and Stewart, as owner, are facing a federal lawsuit from John B. Wooten of Oklahoma, who has accused the company of misrepresenting its oil well projects.

A salesman for the company said his investment &#8220could not miss,” according to federal lawsuit.

Wooten also claims the company lied about the condition of two wells – one was dry and another was producing much less oil than he was told it was, according to the documents. Wooten invested $225,407 in four of Heartland Industries’ oil well projects. Wooten is asking for $168,137 plus unspecified punitive costs. No court dates are scheduled in the case, but there’s a telephone conference between the parties on June 27, according to federal court records.

Stewart answered the complaint in a 27-page document where the company denies overstating the wells’ conditions and said the company outlined potential risks of the purchase with Wooten, according to court documents.

Stewart’s home was the site of a 2004 standoff between law enforcement and Russell Sublett, 43, a former employee on Stewart’s horse farm.

Sublett held off law enforcement officers from Kentucky State Police and the U.S. Bureau of Alcohol, Tobacco, Firearms and Explosives for three days in the home at 8264 Louisville Road.

The situation ended on the fourth day when ATF agents entered the house and shot Sublett once in the shoulder.

He faces charges of carjacking, attempted murder of a federal law enforcement official, attempted murder of a state law enforcement official and three counts of using a firearm during crimes of violence. Sublett’s trial is scheduled to begin July 31 in U.S. District Court in Bowling Green.

Rogers, 59, was accused of two counts of tax evasion and two counts of failing to file a tax return, according to his indictment, which also said he’d personally solicited funds for drilling projects on his oil and gas leases in Hart County from the late 1990s through 2001. Rogers was able to obtain more than $1.2 million from investors, according to the indictment.

In 2000 and 2001, he avoided income tax of $122,694 and did not file either corporate or personal income tax for his businesses Rogpex Inc., Innervision Communications Inc. and Adam Paul & Co., according to the indictment.

Rogers could receive a maximum of 12 years in prison, a fine of $250,000 and supervised release for three years.

But under the federal court system’s recommended guidelines, his sentence is likely to be slightly less than the three to five years that could apply to Stewart’s case, because less money is involved.

Rogers doesn’t have an attorney of record representing him at this time, according to federal court records.

He did not return Daily News phone calls to his home.

Richard P. Underwood, 53, the owner of Allied Energy Group, an oil investment company, and OTR Media, a mobile billboard company, was indicted March 8 on charges of tax evasion. Underwood was accused of not paying taxes on $3.6 million.

Underwood attempted to avoid income tax by transferring income from investment companies to two shell companies he created, Nighthawk Securities and All American Investors, according to an indictment.

Underwood has a pretrial hearing Wednesday in U.S. District Court in Bowling Green.

In addition, Dean Knight, 40, and Jason Uhles, 31, both of Bowling Green, will be sentenced May 3 in U.S. District Court for mail fraud and other fraud charges involving Knight’s company, Universal Development Investments Inc.

Both have entered guilty pleas to all charges.

Under Uhles’ plea agreement with the U.S. Attorney’s office, he will testify in ongoing investigations in exchange for a possible reduced sentence.

Uhles, in a prior interview with the Daily News in which he provided information about the local oil and gas industry, discussed Stewart but not Rogers.

&#8220The one I can’t believe they (federal officials) aren’t going after is David Stewart,” Uhles said.

Uhles worked with Stewart when both were salesmen at Robo Enterprises.