Comedian and actor Rodney Villanueva, 55, avoided prison time when a judge yesterday accepted his deferred plea in a state tax evasion case.

Villanueva was charged last year with nine counts of failure to file income and general excise tax returns from 2002 to 2006 and a single count of making a false statement to tax authorities.

He entered a plea of no contest in September. Yesterday, Circuit Judge Randal Lee agreed to defer acceptance of the plea for five years.

A deferred plea results in no criminal record for the defendant if he stays arrest-free for a specified period of time.

Lee ordered Villanueva to pay restitution of $14,706 and fines of $5,500.

Lee also ordered Villanueva to perform 200 hours of community service.