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Types of Fraud and Related Offenses

Fraud is a broad term that encompasses various types of dishonest or deceitful behavior. Here are some common forms of fraud and related offenses.

Larceny and Larceny by Servant

Larceny is a type of theft that involves the wrongful and fraudulent taking of someone else’s property with intent to convert it to one’s own use. This offense can be committed by servants or employees against their employers.

• Definition: Larceny is defined as the fraudulent taking of someone else’s property with intent to convert it to one’s own use.
• Examples:
  • A company employee steals a valuable item from their employer’s office.
  • A servant takes a shipment of goods intended for their employer and sells them on the black market.

Forgery

Forgery is a type of fraud that involves falsely making or altering a writing that affects another person’s rights or obligations. This offense can have serious consequences, including financial loss and reputational damage.

• Definition: Forgery is defined as falsely making or altering a writing that affects another person’s rights or obligations.
• Examples:
  • A person forges a check to obtain money from their bank account.
  • An employee creates a fake contract with false terms to deceive their employer.

Theft (Stealing)

Theft, also known as stealing, is a type of fraud that involves the dishonest or fraudulent taking of something. This offense can take many forms, including shoplifting, pickpocketing, and embezzlement.

• Definition: Theft is defined as the fraudulently or dishonestly taking, converting, or misappropriating something with intent to defraud or injure someone.
• Examples:
  • A person shoplifts an item from a store.
  • An employee steals funds from their employer’s account.

Embezzlement and Misappropriation

Embezzlement is a type of financial fraud that involves the dishonest withholding of assets entrusted to one’s care for purposes of conversion (theft).

• Definition: Embezzlement is defined as dishonestly withholding assets entrusted to one’s care for purposes of conversion.
• Examples:
  • An employee steals money from their employer’s account.
  • A company accountant misappropriates funds intended for a business project.

Tax Evasion

Tax evasion is a type of financial fraud that involves intentionally avoiding paying true tax obligations. This offense can result in serious consequences, including fines and imprisonment.

• Definition: Tax evasion is defined as intentionally avoiding paying true tax obligations.
• Examples:
  • A person underreports their income to avoid paying taxes.
  • A company fails to pay taxes on its profits.

General Fraud

General fraud includes various types of corporate, occupation, bank, identity theft, and advance fee fraud. These offenses often involve complex schemes designed to deceive or defraud individuals or organizations.

• Examples:
  • Corporate fraud: A company creates a false business opportunity to lure investors.
  • Occupation fraud: An employee embezzles funds from their employer’s account.
  • Bank fraud (internet banking fraud): A person uses fake information to obtain money from a bank account.