Embezzlement is a form of white collar crime which may be punishable by lengthy prison sentences, exorbitant fines, and restitution. Despite these serious criminal consequences, embezzlement is sadly fairly common here in Illinois.

Take, for example, the former mayor of Posen. He was recently indicted on embezzlement charges for stealing money from the city’s checking account during his final two years in office, from 2015 to 2016. The indictment does not report how much the former mayor allegedly stole, and the case is ongoing.

Or, perhaps, the clerical worker at Illinois State University who was recently accused of embezzling over $160,000 from the University over the period of several years. She is currently awaiting trial, and could face 6-30 years in prison if convicted.

As you can see, embezzlement is a white collar crime that is taken quite seriously by our state. Let’s take a look at the laws surrounding embezzlement, as well as the sentencing and penalties you could face if convicted.

How Illinois Law Defines Embezzlement

The offense of embezzlement takes place when someone who was entrusted to manage the money or property of another person or entity steals all or part of the money or property entrusted to them for personal gain.

Illinois law defines embezzlement as when the following occurs:

• The defendant has a fiduciary relationship with the victim;
• The defendant acquires property through this relationship;
• The defendant takes ownership of the property or transfers the property to a third party for his or her own personal gain;
• The defendant’s actions are intentional, and are not accidental.

Illinois Embezzlement Sentencing and Penalties

Like most theft crimes, embezzlement is punished related to the amount of money or property allegedly embezzled. Embezzling from certain victims (for example, a school or place of worship) results in enhanced sentencing and penalties.

If convicted of embezzlement in Illinois, you can expect the following consequences:

• Under $500 and not from a person: Class A Misdemeanor punishable by less than one year in prison and fines up to $2,500. If the victim was a school or place of worship or government property was embezzled, this becomes a Class 4 Felony punishable by 1-3 years in prison and fines up to $25,000.
• Under $500 from a person or $500-$1000: This is a Class 3 Felony punishable by 2-5 years in prison and fines up to $25,000. If the victim was a school or place of worship or government property was embezzled, this becomes a Class 2 Felony punishable by 3-7 years in prison and fines up to $25,000.
• $10,000-$100,000: This is a Class 2 Felony punishable as is described above. If the victim was a school or place of worship or government property was embezzled, this becomes a Class 1 Felony punishable by 4-15 years in prison and fines up to $25,000.
• $100,000-$500,000: This is a Class 1 Felony punishable as is described above. If the victim was a school or place of worship or government property was embezzled, this becomes a Class X Felony punishable by 6-30 years in prison and fines up to $25,000.
• $500,000-$1 Million: This is a Class 1 Non-probational Felony punishable as is described above. This offense is not eligible for probation, meaning that the defendant will serve the entire prison term.
• Over $1 Million: This is a Class X Felony punishable as is described above.
• Theft of at least $5,000 from a victim over 60: This is a Class 2 Felony punishable as is described above.

The severity of penalties is why it’s so important to be aware of the laws surrounding embezzlement, and to proactively fight back to give yourself the best chance at beating your charges.

About the Author: Andrew M. Weisberg is a former felony prosecutor who now serves as a defense attorney in the greater Chicago area. He has extensive experience in handling all types of criminal cases, from sex offenses and domestic violence to retail theft-related crimes, murder, and drug crimes.

Have you been charged with bribery in Illinois? Are you under investigation? Do you just want to understand how the law works to make sure you’re abiding by it?

In this post, we’re going to detail laws and associated penalties, and cover what you can do to fight back if you do find yourself getting unwanted attention from law enforcement.

How Illinois Bribery Laws Work

How big of a deal is bribery here? It’s one of the most serious white collar crimes on the books – so much so that our state has three different statutes that cover it:

720 ILCS 5/33-1. Bribery

720 ILCS 5/29-1. Offering a bribe

720 ILCS 5/29A‑1. Commercial bribery

In all cases, bribery involves illegally offering something to influence another’s conduct.

How do they differ?

720 ILCS 5/33-1. This type of bribery makes it illegal to attempt to influence a public officer, employee, juror, or witness.

Charge: Class 2 felony.

720 ILCS 5/29-1. This statute is about bribery in sports (pro, amateur, and college), as well as any “interscholastic competition.”

Charge: depending on the circumstances, could be a Class A misdemeanor or Class 4 felony.

720 ILCS 5/29A‑1. Commercial bribery, in essence, is about bribing someone else’s employee to alter their conduct in relation to their employer’s affairs.

Charge: depending on the circumstances, could be a Class A misdemeanor or Class 3 felony.

The nuances of each law can get a bit complicated, and your best bet if you are charged is to consult with a knowledgeable Chicago criminal lawyer as soon as possible.

To give you a better sense of this, though, let’s dive a bit further into the nuts and bolts of 720 ILCS 5/33-1. Where this statute is concerned, someone can be charged for:

• Making a promise of personal advantage or giving property to a person who is not lawfully able to accept the property or advantage.

• Making a promise of personal advantage or giving property to a person who is not lawfully able to accept the property or advantage and who is believed to be a public

officer, public employee, juror or witness.

• Making a promise of personal advantage or giving property to a person who is not lawfully able to accept the property or advantage, which causes another person to influence the official actions or functions of a public officer, public employee, juror or witness.

• Unlawfully agreeing to accept, receive or retain any personal advantage or property while knowing that it was promised or given with the intent to influence the official actions or functions of a public officer, public employee, juror or witness.

• Unlawfully agreeing to accept, receive or retain any personal advantage or property with an understanding that the recipient is expected to influence the official actions or functions of a public officer, public employee, juror or witness.

Examples of Bribery in Illinois

It may be easier to understand bribery charges by looking at a few specific examples.

Here are several to consider.

• Paying for a public employee’s vacation so that she will modify official documents for you.

• Giving a judge’s family member tickets to a premiere sports event so the judge will rule favorably in your civil case.

• Paying a prosecutor to get criminal charges dismissed.

• Offering a big discount on a car at your lot if a rival team’s star athlete sits out the game against your alma mater.

In short, bribery charges are a big deal. Not only can the criminal penalties be incredibly severe, it carries with it a social stigma that can follow you around for the rest of your life, and may derail many business and career opportunities.

About the Author:

Andrew M. Weisberg is a former felony prosecutor who now serves as a defense attorney in the greater Chicago area. He has extensive experience in handling all types of criminal cases, from sex offenses and domestic violence to retail theft-related crimes, murder, and drug crimes.

However, it’s important to remember that you bear the responsibility for the accuracy of all entries made on your tax return, whether the return is prepared by you or a tax preparing service. That’s why it’s so important to be incredibly careful and report all of your information accurately when filing your tax return if you want to avoid being charged with tax evasion.

What is Tax Evasion?

Tax evasion is a subset of tax fraud, occurring when an individual or company intentionally underpays taxes through deceit or fraud. To qualify as tax evasion, your actions must have been made with the deliberate purpose of defrauding the government out of tax revenue or hiding your assets.

Below, we’ve listed some of the most common criminal activities that could result in a tax evasion or tax fraud charge.

Concealing income. If you knowingly omit or understate any income, you could be charged with tax evasion. For instance, if you are a landlord who doesn’t report all of the rent payments from your tenants, this could be considered fraudulent behavior if you do so with the intention of avoiding having to pay taxes on these payments.

Claiming false or inflated deductions. This could include wildly overstating business expenses or claiming a major deduction from a charitable donation you did not actually make.

Claiming personal expenses as business expenses. If you use a car or computer for both personal and business purposes, you cannot claim these items as business expenses. Doing so could result in a tax evasion charge if you are audited.

Concealment of taxable assets. Examples of this type of tax evasion includes concealing funds in a bank account, knowingly neglecting to report income made overseas, or attempting to disguise the substance of income in the form of a trust.

Accounting irregularities. You can be charged with this type of tax evasion if you fail to keep adequate records, or if there is an inconsistency with the profits reported on your financial statements and the amount you reported on your return.

Tax Evasion Defense

The penalties for tax evasion and fraud are severe, and may include prison sentences and heavy fines, as well as a permanent criminal record. Being targeted in a tax fraud case is one of the most stressful and frightening experiences anyone can go through.

However, in order to be convicted of tax fraud, the prosecutor must demonstrate that you knowingly intended to defraud the government out of taxable revenue. If you can demonstrate that there is insufficient evidence of intent or purposefulness behind your actions, you may be able to avoid conviction.

If you are being audited, investigated, or charged with tax evasion or tax fraud, you’ll need the assistance of a seasoned criminal defense attorney with experience in white collar crimes. Tax evasion and fraud are serious crimes with harsh punishments, and you’ll need aggressive representation if you want to avoid prison time, fines, and probation. An attorney can provide you with guidance through this stressful process, help you determine the best possible defense for your unique case, and fight for your rights and freedom in court.

About the Author: Andrew M. Weisberg is a former felony prosecutor who now serves as a defense attorney in the greater Chicago area. He has extensive experience in handling all types of criminal cases, from sex offenses and domestic violence to retail theft-related crimes, Murder, and drug crimes.