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Elizabethtown Accountant Found With Child Porn 4 Times, Heads To Prison: DA

A Lancaster County accountant has pleaded to possessing child pornography — again, authorities announced on Tuesday, Jan. 9, 2024. 

Phillip K. Miller.

Phillip K. Miller.

Photo Credit: Northwest Regional police.

Phillip Keith Miller, 64, of the 800 block of Rutts Road, West Donegal Township, is heading to prison for 18 to 36 years after his employees found the images on his work computer, the Lancaster County District Attorney's Office explained in the release. 

Miller was previously sentenced to serve three consecutive five-year probation sentences for possessing over 70 videos and over 500 photos of child pornography at his business located at Philip K. Miller & Associates CPA, 337 S. Market St. in 2006 court records detail.  He also served three months of house arrest, according to court records. He also had turned himself over to the police a few months after police received a tip, and police searched his office and seized 10 computers and several hard drives, according to the police. He completed his sentence in 2018 but in July 2022, the Internet Crimes Against Children Task Force program reported two cyber tips to the Lancaster County Digital Forensics Unit for the viewing of child pornography.

This time Miller's home was searched on Nov. 17,  2022, which "revealed 59 videos depicting indecent contact and five videos of naked children. While that case was still being investigated, a new NCMEC cybertip generated from the same cell phone number still registered to Miller. Another search warrant was executed on the phone on March 28, 2023, which revealed three pictures with indecent contact, one naked picture, and seven videos of indecent contact of children. New charges were filed, and Miller was arrested on April 20, 2023," as stated in the release. 

But that wasn't the end of Miller's child porn obsession. On April 28, 2023, employees of Miller reported the following:

 "that when they were assisting customers get a form for Lincoln Financial on Miller’s computer, they typed in 'Li' and 'Litle girls 9-11' popped up as a prior search. The witness further reported that Miller told another coworker to get rid of a hard drive and ram located in his office shortly before his arrest. A search warrant was executed at Miller’s tax office located in the 300 block of South Market Street and the hard drive and desktop computer were recovered from Miller’s office containing one video with indecent contact, 75 images with indecent contact, 26 images of naked children over the age of 10, and 23 images of naked children under the age of 10. Additional charges were then filed on May 18, 2023."

His guilty plea was for the child pornography charges on three separate court dockets. He was sentenced on Thursday, Dec. 29, 2023. 

“Despite having previously been convicted of possessing child pornography, Philip Miller continued to download large amounts of it,” prosecuting Assistant District Attorney Elizabeth Lapp said. “Even after his phone was seized and he was charged in Jan. 2023, he obtained a new phone and continued to download and possess child pornography on both his cell phone and work computers. His conduct displays not only a disregard for the law, but for the decency of the children who are victimized in the making of child pornography.”

Miller has operated a tax and accounting consulting company in Lancaster under his name since 1998, according to his LinkedIn. 

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