The former director of Harlem Cafe in Belfast has been banned from working as the director of a licensed restaurant business for six years.
The business on Bedford Street, however, continues to trade.
Faye McFarland (46), of Governors Gate, in Hillsborough ran up debts of more than £200,000 as the director of Vine Agencies Ltd which traded as Harlem Cafe.
Ms McFarland ran the cafe for seven years before it went into liquidation on October 18, 2016 with debts totalling £206,326.
The Department for the Economy said that the company retained funds totalling £178,464.80 which should been paid in tax, making up 86% of the total debt.
It also failed to file annual returns between September 2010 and September 2015 and annual accounts between December 2010 and December 2015 as required under law by the Companies Act 2006.
The cafe on Bedford Street in the city centre has remained open for business after liquidators were appointed in 2016.
Prior to liquidation, the fixtures and fittings and stock were professionally valued and were sold to a third party.
Mc McFarland has been approached for a comment.