Actually VegaSteve you are a scammer.
You admitted you received his payment and you admitted you didnt send the item. You confirmed your agreement and confirmed your failure to honor it. Your own admission.
Is there a legal implication? If the buyer does his homework he will find it.
The buyer should send a link to this thread to IC3 and local LE. I would guess that the locals given this would have no problem giving you a phone call and maybe even sending someone over to your residence.
What you NEED to do is GET OFF YOUR A$$ and send those damn wheels and stop worrying about your reputation. If the buyer is a spiteful vindicative sort, he can come after you legally.
HANDLE THIS TODAY.
Scorp