David Huber, Lending Yard, Inc paid $100.00 fee then told there is another $245.00 value added tax Sherman Oaks California

I was contacted by David Huber or Lending Yard, inc. to my craigslist post for a loan. David Huber said he's a private lender and could get me the funds or loan I need. I asked if there is an upfront fee and he indicated, yes, a security fee and once paid I will receive the loan. The fee I sent was $100.00 dollars of the $150.00 he is asking. I told him I can send one hundred dollars of the one hundred fifty and he agreed and I was to pay the balance after the funds were released. After filing in his application and returning it, I was told I was approved and he provided the terms. I asked for the agreement for my signature, he said there would not be one due to the small amount (under $20,000.00). David Huber emailed me that I was approved after receiving the fee and application. After four days of inquiring when to expect the loan, he advised me there will be a "value added tax" of $245.00 dollars and once he receives it only then will the loan be transfered..."Bait & Switch"...I've contacted him a dozen times demanding my $100.00 dollars to no avail.