Should I contact an attorney or the police?

We are buying our home contract for deed. We make our payment to the man we are buying from, and he makes our payment and our tax money is supposed to go into an esgrow account. We just found out that our taxes have not been paid. We contacted the man and he said not to worry, he would pay them by the end of the year. But we are supposed to have an esgrow account, so what is he doing with the $300 we pay a month for taxes. This man just plead guilty to fraud and could get up to 20 years in prision. At first he was working with us, telling us he'd pay the taxes. But now we can't get him to call us back and answer the questions we are asking. So we are not sure if we should just contact an attorney or the police.