A federal judge on Thursday sentenced 48-year-old Elena Ruiz of Drexel Hill to a year behind bars. Fifty-year-old Brian Welsh of Springfield was sentenced to 20 months.
They were among five people who pleaded guilty to the scam involving Nifty Fifty's burger joints.
Prosecutors say the group failed to account for more than $15 million in receipts between 2006 and 2010, thus evading $2.2 million in employment and personal taxes.
They also filed income tax returns seeking refunds based on the erroneous reporting.
Three co-defendants were sentenced earlier this week. Robert Mattei will serve 15 months; Joseph Donnelly will serve 28 months; and Leo McGlynn will serve 36 months.