Lowe didn't file returns in 2009, 2010 and 2011 — the last three years he coached the Wolfpack, according to the state Department of Revenue. He was booked at the Wake County jail Monday and released on a $10,000 unsecured bond on the misdemeanor charges.
Lowe is currently an assistant coach for the Utah Jazz. A spokesman said the team was aware of reports about Lowe's arrest but had no comment. Lowe also couldn't be reached for comment, and it wasn't known if he had an attorney.
Lowe kept his home in Wake Forest, north of Raleigh, even after taking the job with the Jazz, authorities said. He ignored a television reporter's request for comment Monday as he walked out of the home and entered an airport taxi.
Lowe was one of the most beloved players in N.C. State history for his role as starting point guard on the "Cardiac Pack" team that won the 1983 NCAA championship. He returned to Raleigh in 2006 to replace Herb Sendek as coach, but the Wolfpack struggled to sustain any momentum in Lowe's five seasons. He never made the NCAA tournament as a coach.
The Wolfpack never finished higher than ninth in the Atlantic Coast Conference under Lowe. He went 86-78, including just 25-55 in ACC play. Lowe was 3-16 record against rivals Duke and North Carolina, with two of those wins coming in his first year.
Lowe twice reached the NIT. He resigned in 2011 and the school hired current coach Mark Gottfried.
Lowe also spent five years as an NBA head coach in Minnesota and Memphis, compiling a 79-228 record.