embezzlement paper
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University of the Cumberlands *
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Law
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Jan 9, 2024
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White-Collar Crime: Embezzlement
White-collar crime is not something many people consider when thinking about crime.
These non-violent offenses, typically committed by individuals in professional or managerial
positions. One of the most well-known white-collar crimes is embezzlement. Embezzlement is
"the fraudulent appropriation of property by a person to whom such property has been entrusted,
or into hands it has lawfully come (Department of Justice, 2020). Even though embezzlement is
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hard to detect in some forms, there are ways to prevent it and punishments for those who commit
this crime. In this paper, we look at the history of embezzlement, examining its various forms
and methods, its punishment, and preventive measures.
White-collar crime involves a range of non-violent illegal activities that are financially
motivated and mainly carried out by those in business or professional settings. This type of crime
differs from traditional crimes due to the methods of deceit, concealment, or violation of trust
instead of physical force. These offenses can include fraud, bribery, money laundering, and
embezzlement. This clearly defines white-collar crime, emphasizing its distinction from other
forms of criminal behavior and the common characteristics exhibited by offenders.
Embezzlement has not always been around; it was initially referred to as larceny. The
term Larceny involves the property being carried away; the perpetrator was never the owner or
had possession of it. According to the Cornell Law School, "embezzlement became a crime
because theft was occurring in which the elements of larceny could not be met because the thief
had the right to possess the funds," which the prosecution couldn't prove "trespassory taking"
(Wex Definitions Team, 2022). When the crime embezzlement was created, all that needed to be
proven was that the defendant gained some sort of property or money through the position or
power they handled in an organization or company. The courts believed that judging a person's
actions based on their status, title, or occupation would work and be enough to bring
embezzlement charges against someone. There is also a fraudulent conversion statute that some
states have adopted, which provides actions that go between larceny and embezzlement. A
dependent can be charged with attempted embezzlement if intent is found and attempt to
embezzle.
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There are different methods and forms of embezzlement. Some ways can go unnoticed
for years, while some can be detectable immediately. Some embezzlers pocket small amounts of
money so they can acquire small amounts over a period of time. This method is less likely to be
caught because it can go unnoticed. However, the other method requires the perpetrator to take a
large amount of funds at one time and then disappear. This method would be very noticeable on
records and trace back to who did it. Embezzlers can perform these methods in many different
ways. An individual withdrawing money from a cash register before balancing it at the end of the
night is considered a small embezzlement. However, there can be more personal forms of
embezzlement, like if someone took their own family member's or relative's social security check
for their own personal gain, or if an individual "borrows" money from a sports league or
organization, they would be charged with embezzlement because they are taking money they
were trusted with and using it for their own personal gain.
One of the most well-known embezzlement cases is the case involving Bernard Madoff.
Madoff was an investment advisor on Wall Street who lost his investors an estimated $50 billion
or more over 20 years. Madoff conducted a Ponzi scheme where he told investors that he would
be able to give them a significant return on the investments that they had made. When the
investors gave him the money, Madoff deposited the money into his personal bank account. He
paid 'returns' to earlier investors using the money from later investors (CFI,2023). He was able to
provide his clients with trading statements showing their supposed profits, which was a complete
lie. Madoff's schemes began its destruction in 2008 when many of his investors decided to cash
out their investments, totaling $7 billion. As one could imagine, Madoff did not have the money
to cover what was requested; he could only give a couple hundred million. Shortly after, he was
arrested and sentenced to a 150-year prison term in 2009, and the U.S. government ended up
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offering to pay out more than $700 million to defrauded Madoff investors (CFI Team, 2023).
Madoff was about to go undetected for many years because he was consistent throughout the
scheme; he kept records, sent out statements on a regular basis, and sent out withdrawal cash to
those who requested it on time.
When charging someone with the act of embezzlement, there are four elements that are
taken into consideration when someone is being accused of the crime of embezzlement. First, the
defendant must understand that he has committed a crime by being in possession and taking
money or property. Another accusation could be made if the perpetrator does understand that the
act was wrong. Secondly, the person accused of embezzlement should not assume that the money
or property rightfully belongs to them (CFI Team, 2023). The crime of embezzlement involves
the unlawful taking of someone else's property. For example, if someone takes money from a
cash register, believing it was there for the company's meal, it would not be a form of
embezzlement. This is only because the individual who took the money believes it was there to
pay for the company's meal. The next element is the perpetrator has to have intent and purposely
taken possession of the money or property to defraud the owner of the property or funds (CFI
Team, 2023). Lastly, someone with the money or property must have trusted the perpetrator. For
example, suppose the accountant of a grocery store chain takes money from the cash register for
personal use. In that case, it is considered embezzlement since the accountant was trusted with
the company's finances (CFI Team, 2023). There is much more to consider than just stealing
money when an individual is being charged with embezzlement, or many crimes would be
defined as larceny.
Majority of the penalties for embezzlement are decided based on whether the crime is a
felony, which is a grand theft, or a demeanor, which is petty theft. The differentiation is often
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