A Glasgow-based doctor and farmer pleaded guilty Monday in federal court to two counts of submitting false documents to the IRS.

Kenny J. Manion pleaded guilty in U.S. District Court in Bowling Green to the charges, which were based on allegations that he provided his tax preparer with a list of 100 cows he bought in 2014 for $380,000 and another 100 cows in 2015 for $250,000.

According to a plea agreement, neither purchase occurred and Manion “falsely told his tax preparer he had made these purchases in order to reduce his tax liability.”

Manion was originally indicted last year on two felony counts of filing false tax returns, but a superseding information was filed Monday reducing the charges to misdemeanors to which Manion pleaded guilty.

The plea agreement states that Manion’s tax liability for 2014 and 2015 totals $171,954.54, which he will be ordered to pay to the IRS by the date of his sentencing, which is set for Jan. 31.

Each misdemeanor count is punishable by up to one year’s imprisonment.