A Hawai'i man has been charged with first-degree theft after spending money from a $27,904 tax refund he received in error. The state Tax Department is alleging that he spent the money on an Xbox 360 video game console, two cars and clothes. He also moved into a better apartment instead of returning it to the state.

The department is alleging that Tarry Limakade had an error on his income tax return that produced a $27,904 refund. It said Limakade contacted his tax preparer after receiving the refund and was told to file an amended return and to send the refund back to the state.

The Tax Department said Limakade was only entitled to a $77 refund on his 2006 income taxes. The tax agency said Limakade has pleaded no contest to the charge.