White Collar Charges

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Contents

Embezzlement

Embezzlement is essentially a form of stealing or larceny. Rather than the felonious trespassory taking of another’s property, Embezzlement is the wrongful appropriation of another’s property that was obtained lawfully or lawfully possessed by the defendant.  Under Massachusetts criminal law, the crime of Embezzlement may be found at Massachusetts General Laws, Chapter 266, Section 30.  

Legal Elements of Larceny by Embezzlement

In order to be found guilty of Larceny by Embezzlement under Massachusetts criminal law, there must be strong evidence of the following legal elements:

  • (1) that the defendant, while in a position of trust or confidence, was entrusted with possession of personal property belonging to another person;
  • (2) that the defendant fraudulently took, hid, or converted that property for his or her own use without the consent of the owner; and
  • (3) that the defendant did so with the intent to permanently deprive that person of the property. 

Embezzlement by a Fiduciary

In order to be found guilty of Embezzlement by a Fiduciary under Massachusetts criminal law, there must be strong evidence of the following legal elements:

  • (1) that the defendant was a trustee under an express trust created by deed, will, or other written instrument, or a guardian, or an executor, or an administrator, or a person upon or to whom such a trust had devolved or come during the relevant time period;
  • (2) that the defendant had in his possession money, goods or property for the use or benefit either in whole or in part of some other person or persons or for a public or charitable purpose;
  • (3) that the defendant converted or appropriated the money, goods or property to his own use or benefit or to the use or benefit of someone other than the person for whose use or benefit he held the money, goods or property or for a purpose other than the public or charitable purpose for which he held the money goods or property or otherwise disposed of or destroyed the money, goods, or property, and that he did so without the legal right or legal authority to do so; and
  • (4) that the defendant took this action with fraudulent intent.

Potential Punishment if Convicted of an Embezzlement Offense

Larceny by Embezzlement Penalties

The potential consequences for Larceny by Embezzlement, if convicted, in the Commonwealth may be found at Massachusetts General Laws, Chapter 266, Section 30. 

Penalties if retail value of the goods is less than $1,200

A defendant convicted of Embezzlement under any of the above theories, where the retail value of the goods is less than $1,200, shall be sentenced to imprisonment in jail for not more than 1 year.

Penalties if retail value of the goods exceeds $1,200

Where the value exceeds $1,200, the defendant shall be sentenced to imprisonment in the state prison for not more than 5 years, or by a fine of not more than $25,000 and imprisonment in jail for not more than 2 years.

Penalties if the person is 60 years of age or older and the property exceeds $250

If the Larceny by Embezzlement is committed by any of the above theories and the person from who the property was taken was 60 years of age or older or a person with a disability, and the property exceeds $250, shall be punished by imprisonment in the state prison for not more than 10 years or in the house of correction for not more than 2 ½ years.

Penalties if the person is 60 years of age and value did not exceed $250

If the property did not exceed $250, a sentence of imprisonment in the house of correction for not more than 2 ½ years may be imposed.

Embezzlement by Fiduciary

The potential consequences for Embezzlement by a Fiduciary, if convicted, in the Commonwealth may be found at Massachusetts General Laws, Chapter 266, Section 57

A defendant convicted of this offense shall be sentenced to imprisonment in the state prison for not more than 10 years or in jail for not more than 2 years.

Embezzlement by State Treasury Employee

The potential consequences for Embezzlement by State Treasury Employee, if convicted, in the Commonwealth may be found at Massachusetts General Laws, Chapter 266, Section 50

A defendant convicted of this offense shall be sentenced to imprisonment in the state prison for life or for any term of years.

Embezzlement by County, City or Town Officer

The potential consequences for Embezzlement by a County, City or Town Officer if convicted, in the Commonwealth may be found at Massachusetts General Laws, Chapter 266, Section 51

A defendant convicted of this offense shall be sentenced to imprisonment in the state prison for not more than 10 years or in jail for not more than 2 years.

Embezzlement by an Officer, Director, Trustee, Agent or Employee of a Bank

The potential consequences for Embezzlement by an Officer, Director, Trustee, Agent or Employee of a Bank, if convicted, in the Commonwealth may be found at Massachusetts General Laws, Chapter 266, Section 52

A defendant convicted of this offense shall be sentenced to imprisonment in the state prison for not more than 15 years or in jail for not more than 2 ½ years.

Embezzlement by a Liquidating Agent of a Bank or Receiver Appointed by a Court

The potential consequences for Embezzlement by a Liquidating Agent of a Bank or Receiver Appointed by a Court if convicted, in the Commonwealth may be found at Massachusetts General Laws, Chapter 266, Section 55

A defendant convicted of this offense shall be sentenced to imprisonment in the state prison for not more than 10 years or in jail or a house of correction for not more than 2 years.

Embezzlement by a Broker, Officer, Manager, or Agent of a Corporation

The potential consequences for Embezzlement by a Broker, Officer, Manager, or Agent of a Corporation if convicted, in the Commonwealth may be found at Massachusetts General Laws, Chapter 266, Section 56

A defendant convicted of this offense shall be sentenced to imprisonment in the state prison for not more than 5 years or in jail for not more than 2 ½ years.

Identity Fraud

The offense of Identity Fraud makes it unlawful for a person to use another person’s identifying information without the person’s consent and with the intention to defraud them by obtaining or attempting to obtain money, credit, goods, services, or anything of value or to harass that person.

Under Massachusetts criminal law, the crime of Identity Fraud may be found at Massachusetts General Laws, Chapter 266, Section 37E.  The law criminalizes two different types if conduct: The first is identity fraud by posing as another person and the second is identity fraud by obtaining personal information.

Legal Elements of Identity Fraud 

By Posing as Another

In order to be found guilty of Identity Fraud by Posing as Another under Massachusetts criminal law, there must be strong evidence of the following legal elements:

  • (1) that the defendant posed as another person;
  • (2) that the defendant did so without that person’s express authorization;
  • (3) that the defendant used that person’s identifying information to obtain or attempt to obtain money, or credit, or goods, or services, or something of value, or an identification card or other evidence of such person’s identity, or to harass another person; and
  • (4) that the defendant did so with the intent to defraud. 

By Obtaining Personal Information

In order to be found guilty of Identity Fraud by Obtaining Personal Information under Massachusetts criminal law, there must be strong evidence of the following legal elements:

  • (1) that the defendant obtained personal identifying information about another person with the intent to pose as that person or to assist someone else to pose as that person;
  • (2) that the defendant did so without that person’s express authorization; and
  • (3) that the defendant did so with the specific intent to obtain money, or credit, or goods, or services, or something of value, or an identification card or other evidence of that person’s identity, or to harass that person. 

Potential Punishment if Convicted of Identity Fraud in Massachusetts

The potential consequences for Identity Fraud, if convicted, in the Commonwealth may be found at Massachusetts General Laws, Chapter 266, Section 37E

A defendant convicted of Identity Fraud under either theory shall be sentenced to imprisonment in a house of correction for not more than 2.5 years. 

Other Types of Fraud and White-Collar Offenses

White-Collar offenses often involve several different types of Fraud. For example, Healthcare Fraud, Insurance Fraud, Credit Card Fraud, Money Laundering, Bribery and Tax Fraud just to name a few. Each type of Fraud requires different elements be proven and each carry with them different potential punishments if convicted. 

Money Laundering

Money Laundering makes it unlawful for a person to knowingly:

  • (1) transporting or possessing a monetary instrument or other property that was derived from criminal activity with the intent to promote, carry on or facilitate criminal activity;
  • (2) engaging in a transaction involving a monetary instrument or other property known to be derived from criminal activity: (i) with the intent to promote, carry on or facilitate criminal activity; or (ii) knowing that the transaction is designed in whole or in part either to: (A) conceal or disguise the nature, location, source, ownership or control of the property derived from criminal activity; or (B) avoid a transaction reporting requirement of this chapter, of the United States, or of any other state; or
  • (3) directing, organizing, financing, planning, managing, supervising or controlling the transportation of, or transactions in, monetary instruments or other property known to be derived from criminal activity or which a reasonable person would believe to be derived from criminal activity. 

Penalties Money Laundering in Massachusetts

The potential consequences for Money Laundering, if convicted, in the Commonwealth may be found at Massachusetts General Laws, Chapter 267A, Section 2

A defendant convicted of Identity Fraud under either theory shall be sentenced by imprisonment in the state prison for not more than 6 years or by a fine of not more than $250,000 or twice the value of the property transacted, whichever is greater, or by both such imprisonment and fine. 

Credit Card Fraud

Credit Card Fraud encompasses several different types of conduct that can be punished under the law. Under the law, a person who, with the intent to defraud:

  • (1) takes a credit card from another person without his or her consent;
  • (2) knowingly makes a written false statement as to a material fact in order to procure a credit card;
  • (3) receives and keeps a credit card with the intent to use or sell and that he or she knows is lost, misplaced or mistakenly delivered;
  • (4) signs a credit card that he or she is not the holder of;
  • (5) fraudulently uses a credit card to obtain services, goods or money, or uses a forged, revoked or expired card; or
  • (6)makes a false report of a stolen or lost credit card.

Under Massachusetts criminal law, the crime of Fraudulent Credit Card Use may be found at Massachusetts General Laws, Chapter 266, Section 37C.  

Penalties for Fraudulent Credit Card Use in Massachusetts

The potential consequences for Fraudulent Credit Card Use, if convicted, in the Commonwealth may be found at Massachusetts General Laws, Chapter 266, Section 37C. 

A defendant convicted of Fraudulent Credit Card Use shall be sentenced by imprisonment in the state prison for not more than 5 years or in jail or a house of correction for not more than 2 ½ years. 

Bribery Through Corrupt Gifts to Influence Official Acts and/or Gifts for Acts Performed or to be Performed

The offense of Bribery punishes several different types of conduct. Furthermore, the law also can punish more than one type of conduct at the same time. For example, a person can be charged with both Soliciting a Bribe and Soliciting a Gratuity or both Offering a Bribe and Offering a Gratuity. 

The first type of conduct that is prohibited is the conduct of Soliciting or Accepting a Bribe. Under Massachusetts criminal law, the crime of Soliciting or Accepting a Bribe may be found at Massachusetts General Laws, Chapter 268A, Section 2(B)

Second, the law prohibits Giving, Offering or Promising a Bribe. Under Massachusetts criminal law, the crime of Giving, Offering or Promising a Bribe may be found at Massachusetts General Laws, Chapter 268A, Section 2(A). 

Third, the law prohibits Soliciting or Accepting Gratuity. Under Massachusetts criminal law, the crime of Soliciting or Accepting Gratuity may be found at Massachusetts General Laws, Chapter 268A, Section 3(B). 

Lastly, the law prohibits Giving, Offering or Promising Gratuity. Under Massachusetts criminal law, the crime of Giving, Offering or Promising Gratuity may be found at Massachusetts General Laws, Chapter 268A, Section 3(A).

Penalties for bribery by corrupt gifts to influence official acts in Massachusetts

The potential consequences for Bribery by corrupt gifts to influence official acts, if convicted, in the Commonwealth may be found at Massachusetts General Laws, Chapter 268A, Section 2

A defendant convicted of any conduct under this offense shall be sentenced by imprisonment in the state prison for not more than 10 years, or in a jail or house of correction for not more than 2 1/2 years.

Penalties for bribery by gifts for acts performed or to be performed in Massachusetts

The potential consequences for Bribery by gifts for acts performed or to be performed, if convicted, in the Commonwealth may be found at Massachusetts General Laws, Chapter 268A, Section 3

A defendant convicted of any conduct under this offense shall be sentenced by imprisonment in the state prison for not more than 5 years, or in a jail or house of correction for not more than 2 1/2 years.

Forgery and Counterfeiting

The offense of Forgery and Counterfeiting punishes the conduct of falsely making, altering, forging, or counterfeiting certain types of documents, with the intent to injure or defraud. Under Massachusetts criminal law, the crime of Forgery and Counterfeiting and may be found at Massachusetts General Laws, Chapter 267, Section 1 through Section 8.  

Legal Elements of Forgery and Counterfeiting

Forgery may be committed in three ways: The first way is to counterfeit or produce what appears to be a genuine legal document, but which is in fact a fake document. The second way is to falsely fill in one or more important parts of a genuine document. The third way is by altering in a significant way one or more parts of a genuine document. 

In order to be found guilty of Forgery and Counterfeiting under Massachusetts criminal law, there must be strong evidence of the following legal elements:

  • (1) that the defendant falsified one or more significant parts of the document in question, or altered one of more significant parts of the document in question, or counterfeited the document in question to make it appear genuine; and
  • (2) that the defendant did so with the intent to injure or to defraud someone. 

Potential Punishment if Convicted of Forgery or Counterfeiting in Massachusetts in Massachusetts

The potential consequences for Forgery and Counterfeiting, if convicted, in the Commonwealth may be found at Massachusetts General Laws, Chapter 267, Section 1 through Section 8.  The potential consequences vary depending on what the alleged document that was falsely made, altered, forged or counterfeited was. 

Penalties for forgery and counterfeiting of certain public records, certificates, attestations, and other writings in Massachusetts

A defendant convicted of Forgery and Counterfeiting of certain public records, certificates, attestations, and other writings shall be sentenced by imprisonment in the state prison for not more than 10 years or in jail for not more than 2 years. This penalty and the list of documents that qualify may be found under Massachusetts General Laws, Chapter 267, Section 1.

Penalties for forgery and counterfeiting of tickets, badges, stamps or admissions of any kind in Massachusetts

A defendant convicted of Forgery and Counterfeiting of a railroad ticket, pass, or badge or any ticket or badge for admission of any kind or forges the stamp of any railroad company or stamps with the forged stamp a railroad ticket, shall be sentenced by imprisonment in the state prison for not more than 3 years or in jail for not more than 2 years. This penalty and the list of documents that qualify may be found under Massachusetts General Laws, Chapter 267, Section 2 and Section 4.

Penalties for forgery and counterfeiting of the seal of the land court or stamps in Massachusetts

A defendant convicted of Forgery and Counterfeiting of the seal of the land court or stamps any document with such forged seal shall be sentenced by imprisonment in the state prison for not more than 10 years or in jail for not more than 2 years. This penalty and the list of documents that qualify may be found under Massachusetts General Laws, Chapter 267, Section 3.

Penalties for forgery and counterfeiting of a note, certificate or other bill of credit issued by the state treasurer or any other office in Massachusetts

A defendant convicted of Forgery and Counterfeiting of a note, certificate or other bill of credit issued by the state treasurer or any other office authorized to issue the same shall be sentenced by imprisonment in the state prison for life or for any term of years. This penalty and the list of documents that qualify may be found under Massachusetts General Laws, Chapter 267, Section 7.

Penalties for forgery and counterfeiting of a bank bill or promissory note, or traveler’s check in Massachusetts

A defendant convicted of Forgery and Counterfeiting of a bank bill or promissory note, or traveler’s check shall be sentenced by imprisonment in the state prison for life or for any term of years. This penalty and the list of documents that qualify may be found under Massachusetts General Laws, Chapter 267, Section 8.

Uttering a False Document

Uttering a False Document means to attempt to pass in circulation a worthless document as a genuine one. The offense punishes the conduct of uttering and publishing as true a false, forged or altered document with the intention of injuring or defrauding someone. Under Massachusetts criminal law, the crime of Uttering a False Document may be found at Massachusetts General Laws, Chapter 267, Section 5, Section 6, and Section 10.  

Legal Elements of Uttering a False Document

In order to be found guilty of Uttering a False Document under Massachusetts criminal law, there must be strong evidence of the following legal elements:

  • (1) that the defendant passed or attempted to pass as true and genuine the document in question;
  • (2) that the document in question was falsely made, forged or altered;
  • (3) that the defendant knew it was falsely made, forged or altered; and
  • (4) that the defendant passed or attempted to pass it with the specific intent to injure or defraud someone.

Potential Punishment if Convicted of Uttering a False Document in Massachusetts

The potential consequences for Uttering a False Document, if convicted, in the Commonwealth may be found at Massachusetts General Laws, Chapter 267, Section 5, Section 6, and Section 10.

Much like Forgery and Counterfeiting, the potential consequences of Uttering vary depending on what the alleged document that was falsely uttered or published as being true. 

Penalties for uttering of any record, deed, instrument, or other writing in Massachusetts

A defendant convicted of Uttering of any record, deed, instrument, or other writing shall be sentenced by imprisonment in the state prison for not more than 10 years or in jail for not more than 2 years. This penalty and the list of documents that qualify may be found under Massachusetts General Laws, Chapter 267, Section 5.

Penalties for uttering a railroad ticket, pass, or badge or any ticket or badge for admission of any kind in Massachusetts

A defendant convicted of Uttering a railroad ticket, pass, or badge or any ticket or badge for admission of any kind or forges the stamp of any railroad company or stamps with the forged stamp a railroad ticket, shall be sentenced by imprisonment in the state prison for not more than 3 years or in jail for not more than 2 years.

This penalty and the list of documents that qualify may be found under Massachusetts General Laws, Chapter 267, Section 6.A defendant convicted of Uttering a note, certificate or other bill of credit, bank bill, promissory note, or traveler’s check shall be sentenced by imprisonment in the state prison for not more than 5 years or in jail for not more than 1 year. This penalty and the list of documents that qualify may be found under Massachusetts General Laws, Chapter 267, Section 10.

If you have been charged with white collar crime and need an experienced Massachusetts Criminal Lawyer call the Law Office of John L. Calcagni, III at (508) 213-9113 today for a free consultation.