The owner of two Subway sandwich franchises in Suffolk was sentenced to 3 years of probation for "substantially" underreporting his sales to avoid paying his share of taxes on his income and businesses, state taxation officials said.

Steven Scali, 41, of Smithtown, agreed to pay the state $80,387 in restitution on his sales tax liability and $57,856 toward his personal income tax liability. At the time of his sentencing, $80,400 had been paid toward this total restitution, and the rest is to be paid during his probation, authorities said.

The owner of Subway shops in Commack and Deer Park, Scali had pleaded guilty to second-degree offering a false instrument for filing, a misdemeanor, officials said. His corporation, Scalsubs1, pleaded guilty to first-degree offering a false instrument for filing, a felony, and was given a conditional discharge.

His attorney could not be immediately reached Thursday afternoon.

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