Ni

FACTS

A. Background On August 23, 2006, the Board issued a registered nurse license to Ni. She worked at a hospital from March 2007 until March 2015, when her license was temporarily suspended pending the investigation and prosecution of alleged criminal conduct associated with her ownership and management of five massage parlors. Between October 2013 and April 2014, the Alameda County Sheriff’s Office conducted an undercover operation targeting suspected prostitution activity at Ni’s massage parlors. As a result of the police operation, Ni was arrested and the Alameda County District Attorney filed an information charging her with 32 counts, including the several felony offenses for pimping and pandering (Pen. Code, §§ 266j, 266i), and several tax-related offenses including failing to file a return or report with the intent to evade unemployment insurance taxes for massage therapists working in her establishments with the intent to evade taxes (Unemp. Ins. Code, § 2117.51). On June 9, 2015, pursuant to a plea agreement, Ni pleaded no contest to violating Unemployment Insurance Code section 2117.5, as a felony offense; in exchange, the remaining charges were dismissed. The…