Mahoney

  • Our Team
    • Column Team
      • Team
      • Kevin J. Mahoney
      • Joan M. LeGraw
      • Georgia Pasqualone
      • Roisin
  • Practice Areas
    • Column One
      • Drug Offenses
      • Crimes of Violence
      • Sex Crimes
      • Motor Vehicle Offenses
      • Theft Crimes
      • Illegal Possession of Firearms
      • Obstructing Justice Offenses
      • White Collar Crimes
      • Federal Defense
      • Probation Violations
      • Restraining Orders
      • Professional Misconduct
      • Custody of Domestic Pets, Dogs & Cats Litigation
    • Column Two
      • Cyber Crimes
      • Hate Crimes
      • Appeals
      • Clerk Magistrate Hearings
      • Immigration
      • Civil Litigation
      • Civil Suits Against Law Enforcement
      • Personal Injury
      • College Crimes
      • Title IX Investigations
      • Juvenile Law
      • Estate Planning & Asset Protection
      • Last Will and Testament
      • Representation Before DCF
  • What Should I Do?
    • Cloumn One
      • Selecting a Winning Lawyer
      • Recommended Lawyers
      • Succeeding With Your Lawyer
      • Right to a Telephone Call
      • Miranda Rights
      • Should I Speak with Police?
      • Coping With Stress of Court
      • Bill of Rights
      • Mass Declaration of Rights
      • Street Encounters or Terry Stops
      • Cooperating With DEA or Police
    • Column Two
      • Common Defenses
      • Right to Self-Defense
      • Reasonable Doubt
      • What to Wear to Court
      • How to Behave in Court
      • Overview of the Justice System
      • Massachusetts Criminal Defense Lawyer
      • Cambridge Drug Trafficking Lawyer: Knock and Talk
      • Motor Vehicle Searches
  • Forensics
    • Column One
      • Forensic Experts
      • Preserving the Crime Scene
      • Collecting Evidence
      • Trace Evidence
      • Fingerprint Evidence
      • Autopsy
      • Gunshot Wounds
      • Stab Wounds
      • Drowning
      • Child Homicide
      • Rape Kit
    • Column Two
      • DNA Evidence
      • Forensic Dentistry
      • Forensic Botany
      • Toxicology
  • Mahoney in the Media
    • In the News
    • TV Appearances
  • Testimonials
  • Blog
  • Contact

Embezzlement

white-collar10

Cambridge Embezzlement Defense Lawyer

Embezzlement is the fraudulent appropriation of property by a person entrusted with the same. The property most commonly appropriated is, obviously, money. As seasoned Massachusetts criminal defense lawyers know, embezzlement cases are often document intensive, complicated, and difficult for the prosecution to prove. Nevertheless, because each case presents unique challenges and our clients are at risk for lengthy periods of incarceration, civil forfeiture, and civil liability, we take every embezzlement case seriously. To properly defend our clients, especially those accused of embezzling large sums of money, we retain capable forensic investigators and accountants to examine and dissect the government’s case.

Defending Clients Accused of Embezzlement

Cambridge Embezzlement Defense Lawyer Kevin J. Mahoney has, for more than twenty years, been successfully defending individuals charged with embezzlement. Contact us at 617-492-0055 or by using our online contact form to schedule an appointment with one of our criminal defense lawyers.

Embezzlement Laws

Massachusetts: G.L. c. 266, § 30 criminalizes common embezzlement. Under the statute, the Commonwealth must prove beyond a reasonable doubt that the defendant:

  1. While in a position of trust or confidence, was entrusted with possession of personal property belonging to another;
  2. Took the property, hid it, or converted it to his own use;
  3. Without consent of the owner; and,
  4. With the intent to deprive the owner of the property permanently.

Punishments Under G.L. c. 266, § 30:

  • If the property stolen is a firearm, or, if the value of the property stolen exceeds $250.00: a term of incarceration in the state prison for not more than five years, or by a fine of not more than $25,000.00 and imprisonment in the county jail or house of correction for not more than two years.
  • If the value of the property stolen, other than a firearm as so defined, does not exceed $250.00: a term of incarceration in county jail or house of correction for not more than one year or by a fine of not more than $300.00.

*Judges typically require those who are either convicted of embezzlement or plead guilty to the same to pay the victim restitution.

Given the variety of embezzlement schemes, not surprisingly Massachusetts has legislatively targeted several particularly egregious forms of embezzlement, including:

  1. Embezzlement at a fire;
  2. Embezzlement at the State Treasury;
  3. Embezzlement by a city, town, or county officer;
  4. Embezzlement by a bank officer or employee;
  5. Embezzlement by a liquidation agent;
  6. Embezzlement by a broker or agent; and,
  7. Embezzlement by a fiduciary.

Embezzlement Schemes

Individuals may commit embezzlement in a variety of ways. Often, those embezzling funds are able to evade detection by stealing small amounts of money over lengthy periods of time. In such cases, the embezzlement may not be discovered for years. To avoid detection, those embezzling funds may falsify company records, often under-reporting company income. Others create phony vendor accounts and/or non-existent employees to dupe companies into paying for non-existent goods or services, allowing them to abscond with the payment. Employees stealing large amounts of money over relatively brief periods of time must be prepared to vanish into thin air to avoid conviction.

Precautionary Measures to Prevent Embezzlement

To prevent employees from stealing money from cash registers, businesses purchase cash registers that both total the day’s transactions and maintain detailed logs of all transactions register activity. Most stores require cashiers and managers to match the day’s cash receipts with the daily register totals. Moreover, businesses frequently divide financial duties among various employees to deter embezzlement. Increasingly, businesses periodically transfer funds from one account to another to limit the amount of time any one employee oversees those particular funds.

Results

Commonwealth vs. F.S., Lynn District Court

Larceny Over $250: Not Guilty

Employer accused Client of embezzling over $418,000.00 from cash register over the course of almost six years by manipulating the store’s cash registers to conceal his thefts. The Commonwealth called five witnesses and introduced more than 9,000 documents, including spreadsheets detailing cash shortages, register receipts, register detail tapes, credit card receipts, time cards, and photographs. Attorney Kevin J. Mahoney cross-examined the Commonwealth’s “expert” for almost two days on the lack of corroborating documentation, such as inventory records, as well as miscalculations. The jury acquitted the client in less than an hour.

Kevin J. Mahoney is a Cambridge Embezzlement Defense Lawyer, published author, and on-air legal analyst.

TOP

PRINT THIS PAGE

Testimonials

  • NS, a DUI client,about 1 month ago

    Attorney Mahoney,

    I just wanted to say thank you for such a wonderful and excellent job you did for me. You were quite impressive up there and you really did your homework catching her in a few lies from previous testimony. You are the best! Even though I never want to be in this situation again, if I know anyone I will give them your name.

    Thank Amy for me too! She is a great asset to have in your office! Very pleasant and understanding.

    Again thank you and go Celtics!
     

    text

  • about 1 month ago

    Kevin Mahoney recently represented me in a case for destruction of property and disorderly conduct. He was extremely thorough and persistent, and despite a great deal of evidence against me, he managed to get the felony charge dropped without having to go to trial.

    I had never been in legal trouble before and had no idea how to proceed, and without his counsel, I am sure that I would have gotten convicted.

    He listened to my specific needs and always acted in my best interest. His knowledge, attention to detail, and general courtroom presence continued to amaze me throughout the entire process.
     

    text

  • M.K.about 1 month ago

    Dear Attorney Mahoney:

    I wish to express my sincere appreciation for your efforts on my behalf. Your defense was truly outstanding. The court room skills that you demonstrated and legal knowledge were truly incomparable. I’m wishing you the very best in your future endeavors.

    In addition, I ‘m looking forward to viewing the Jello Trial on Court T.V. Let me thank you once again.

     

    text

  • about 1 month ago

    Attorney Mahoney,

    Is very knowledgeable and very professional. He has just represented me in a case lasting a year and a half, and he made sure I got a fair trial with a fair jury. He kept me well informed about what would be happening in the court room and always had a well thought out defense for any route of attack the D.A. would be planning on.

    My trial took 2 and a half days and after the jury deliberated for approximately 23 minutes they came back with a “Not guilty” verdict. I would recommend Attorney Mahoney to anyone I know, but I sure hope I dont need him again. : ) .
     

    text

Call 617.492.0055

Available to Respond to Emergencies
24 Hours a Day

Directions

Kevin J. Mahoney’s New Book Coming Soon

The Title IX Sexual Harassment Handbook

"Attorney Mahoney is currently authoring an authoritative and strategy driven compendium on investigating and defending Title IX sexual assault cases for lawyers, students, and universities. The book will be available through James Publishing within months."

Practice Areas

  • Shoplifting
  • Larceny by Check
  • Armed Robbery
  • Breaking and Entering
  • Embezzlement
© 2022 Mahoney Criminal Defense Group.
All Rights reserved. Privacy Policy | Disclaimer
footer-logo

For a Free in-office Consultation Call 617-492-0055

  • Our Team
  • Practice Areas
  • What Should I Do?
  • Forensics
  • Mahoney in the Media
  • Testimonials
  • Blog
  • Contact
  • Practice Areas
  • Areas we serve
  • Mahoney In the Media