WILMINGTON — Two officials from Caremerica, a North Carolina company that once operated assisted-living facilities in both Carolinas, have been sentenced five years in prison in a corporate tax evasion case.

The N.C. Justice Department says Ronald E. Burrell of Wilmington and Michael Elliott of Loris, S.C., were also ordered to Wednesday to pay $4.8 million each in restitution.

Burrell was the chief executive and Elliot the chief financial officer of the company. Both had pleaded guilty earlier to conspiracy to defraud the Internal Revenue Service to avoid paying federal employment taxes.

Caremerica was dissolved in 2010. Earlier, the North Carolina Secretary of State served it notice for failing to file required annual reports.