As I addressed in an earlier entry in Crotty Saland PC’s New York Criminal Lawyer Blog, Embezzlement arrests and indictments go well beyond Grand Larceny charges. In New York, the laws of and crimes pertaining to Embezzlement can often come crashing down like a ton of bricks. While an experienced white collar and New York Embezzlement lawyer will be able to dissect your case to ascertain the appropriate defense, the following entry addresses additional crimes that you may face if you are charged with a Grand Larceny Embezzlement.
Identity Theft in the First Degree
New York Penal Law 190.80 is the statute addressing the highest degree of Identity Theft in New York. If you use another person’s personal identifying information (such as their name or bank account number) and you obtain services, credit, property or goods exceeding $2,000 in value, then this offense is a likely charge you will face in your Embezzlement indictment or arrest.
Hypothetical: If you forge the signature of the person who endorses the checks for your employer and you do so without permission in order to obtain money, then you have likely perpetrated this crime (and Forgery in the Second Degree as well). If the value the amount did not exceed $2,000, but was more than $500, then you would likely be charged with Identity Theft in the Second Degree pursuant to New York Penal Law 190.79. One major caveat to the charges as they relate to the amount stolen is as follows. Even if the amount stolen is as little as $5, if you commit a “D” felony, such as Forgery, in connection to the Identity Theft, then the charges against you can be bumped up to Identity Theft in the First Degree.
Identity Theft in the First Degree is a “D” felony punishable by up to 2 and 1/3 to 7 years in prison while Identity Theft in the Second Degree is an “E” felony punishable by up to 1 and 1/3 to 4 years in state prison. Falsifying Business Records in the First Degree
Codified under New York Penal Law section 175.10, generally, if you alter, delete or cause the altering or modification of an entry in the business records of an enterprise and you do so to cover up another crime, then you would likely face the charge of Falsifying Business Records in the First Degree. It is important to note that “enterprise” and “business record” are both specifically defined terms in the New York Penal Law. Consult with your New York criminal lawyer to better understand these terms.
Again, using our hypothetical from above, if you deposit the checks with the forged signature into your account for the purpose of stealing the money from your employer and then you alter invoices kept in the course of business by the organization in order to hide what you have done (maybe you altered deposit slips or internal accounting records showing deposits and withdrawals), then you will like face this additional crime during your Embezzlement arrest or indictment. An “E” felony, Falsifying Business Records in the First Degree is punishable by up to 1 and 1/3 to 4 years in state prison.
If it was not clear before, it should be overwhelmingly clear now. While Grand Larceny may be the most significant charge you will face in an Embezzlement arrest and indictment in New York, it is far from the only one. Not only are the “D” and “E” felonies of Forgery, Criminal Possession of a Forged Instrument, Falsifying Business Records and Identity Theft other crimes that may be brought into the fold, there is always the potential that these crimes can run consecutive in their sentences.
For extensive information on Embezzlement and Grand Larceny based on the value of the property stolen, please follow the respective links on the crimes above. In depth information as to the crimes of Forgery, Identity Theft, Falsifying Business Records and Criminal Possession of a Forged Instrument can be found through the highlighted links as well. Information regarding other criminal statutes, legal decisions and commentary on cases in the news can be found on the New York Criminal Lawyer Blog.
A New York criminal defense firm, the white collar criminal lawyers at Crotty Saland PC have had successful results representing the accused throughout the New York City region for Embezzlement and Grand Larceny related crimes. Prior to starting the criminal defense practice, the founding partners served as prosecutors in the Manhattan District Attorney’s Office.
**The first installment of the Embezzlement Crime Primer can be found through the link.