Fraud Related Offenses

October 27, 2009

Tampering with Public Records in the First and Second Degrees: A Criminal Defense Primer of New York Penal Sections 175.20 & 175.25

The New York criminal defense attorneys and former Manhattan prosecutors at Saland Law PC have vast experience both prosecuting and defending individuals accused of white collar crimes. While most of the crimes criminal defense lawyers handle in the white collar arena relate to Grand Larceny type offenses, the scope of white collar crimes in New York State and NYC goes well beyond large thefts. Today, I will address two of these offenses – Tampering with Public Records in the Second Degree (NY Penal Law 175.20) and Tampering with Public Records in the First Degree (NY Penal Law 175.25).

NY Penal Law 175.20, Tampering with Public Records in the Second Degree:

October 2, 2009

Extortion and Grand Larceny in New York: Your Criminal Defense & an Analysis of NY Penal Law 155.05(2)(e), 155.30(6) and 155.40(2)

by Jeremy Saland

With the recent Extortion attempt of David Letterman by Robert “Joe” Halderman fresh in our minds, now would be a good time to share with my readers what constitutes Extortion under New York State law. As a New York criminal defense attorney and former Manhattan prosecutor who supervised the investigation and prosecution of multiple individuals charged with the Extortion of an NBA All Star, I am intimately familiar with Extortion as it is defined under New York Penal Law section 155.05(2)(e) and under Grand Larceny in the Fourth and Second Degree pursuant to New York Penal Law sections 155.30(6) and 155.40(2) respectively.

Before proceeding with an analysis of the Extortion statute, it is important to note that Extortion is specifically defined under section 155.05(2)(e) of the New York Penal Law. Like larceny by trick, false promise and common law larceny, Extortion is a means by which a larceny is perpetrated. According to NY Penal Law 155.05(2):

September 28, 2009

New York White Collar Crime: Insurance Fraud in the Fifth Through First Degree (NY Penal Law 176.10 – 176.35) & Your Criminal Defense

by Jeremy Saland

Chubb, Kemper, Allstate, Geico…the name of the insurance company makes no difference at all. It is your actions, regardless of the insurance provider, that may land you in an upstate prison cell for perpetrating Insurance Fraud. As we at Saland Law PC have said time and time again, we are available to assist our clients day or night. That being said, your best defense is not necessarily a top criminal defense firm, but knowing the law and keeping yourself from needing a New York criminal defense attorney in the first place.

Before dissecting the penal law, the following are some important definitions that are the basis to the charge of Insurance Fraud:

September 19, 2009

Untaxed Cigarette Sting Leads to 21 Arrests: Defendants Charged with Criminal Tax Fraud, Forgery & Other Crimes

by Jeremy Saland

A year long Westchester County investigation ended in the arrest of 21 people for their alleged involvement in the sale and transportation of untaxed cigarettes. It is alleged that during the course of the investigation, the defendants purchased $16 million worth of unstamped cigarettes from undercover officers. It is further alleged that a confidential informant assisted in targeting numerous individuals whose total sales and purchases exceeded nine million unstamped cigarettes. These illegal transactions equated to a New York State cigarette excise tax stamp fraud of approximately $21 million.

According to the Westchester County District Attorney’s Office:

July 20, 2009

Criminal Possession of a Forgery Device (New York Penal Law 170.40): Criminalizing Equipment to Perpetrate Fraud

by Jeremy Saland

The crimes of Forgery (NY Penal Law 170.50, 170.10 and 170.15) and Criminal Possession of a Forged Instrument (NY Penal Law 170.20, 170.25 and 170.30) are crimes that White Collar criminal defense attorneys handle or deal with on a regular basis. Whether the facts revolve around counterfeit money, falsified mortgages or even fake credit cards, somewhere prior to committing the Forgery or Criminal Possession of a Forged Instrument, the item in question had to have been created. Although the police usually only get their hands on the finished product, i.e., the fake credit card, there is a distinct and separate crime of Criminal Possession of Forgery Devices that relates directly to the creation of these fraudulent items.

According to Penal Law 170.40, Criminal Possession of a Forgery Device, a person is guilty of this crime when (1) he makes or possesses with knowledge of its character any plate, die or other device, apparatus, equipment, or article specifically designed for use in counterfeiting or otherwise forging written instruments; or (2) with intent to use,or to aid or permit another to use, the same for purposes of forgery, he makes or possesses any device, apparatus, equipment or article capable of or adaptable to such use. This crime is a “D” felony punishable by up to seven years in state prison.

July 1, 2009

Hedge Fund COO Invests in Self: 3V Capital Management LLC’s Mark A. Focht Charged with Grand Larceny, Forgery and Falsifying Business Records

by Jeremy Saland

The Manhattan District Attorney’s Office announced the indictment earlier today of Mark A. Focht, the former Chief Operating Officer of 3V Capital Management LLC. It is alleged that Mr. Focht perpetrated the white collar crime of Grand Larceny in the Second Degree (PL 155.40) by stealing $250,000 from one of the funds that he managed. He is also charged with Forgery in the Second Degree (PL 170.10) and Falsifying Business Records (PL 175.10) in the First Degree for allegedly creating forged documents to both execute his thefts and to cover them up once he was done.

According to the Manhattan District Attorney’s Office’s press release:

June 3, 2009

White Collar Update: M.A. Angeliades, Inc., Three Principles and Others Indicted for $600,000 Larceny

by Jeremy Saland

The Manhattan District Attorney’s Office just released more information regarding the fraud indictment involving $600,000 in theft. The defendants, M.A. Angeliades, Inc., Merkourios Angeliades, Dimitri Malakidis and Irena Angeliades were indicted on the charges of Grand Larceny, Offering a False Instrument for Filing, Falsifying Business Records, Bribing a Witness, Bribing a Labor Official and Attempted Tampering with Physical Evidence. Additionally, three employees from Local 731, Anthony Graham, Harold Johnson and Eduardo Visone, were each indicted for Falsifying Business Records, Bribing a Labor Official and Bribing a Witness. It is alleged that their conduct resulted stemmed from 2005 through 2007.

It is alleged that M.A. Angeliades, Inc., a general contracting firm, had four separate contracts with New York City and the MTA. Specifically, M.A. Angeliades, Inc. was to provide the labor to rehabilitate eleven subway stations. In doing so, the company was required to pay the prevailing wages for these jobs. Instead, it is alleged that the above named individuals in some capacity appropriated the wages to themselves and instead of the employees. This was hidden from the MTA through many means including creating false payroll reports.

June 3, 2009

Breaking White Collar Crime News: Manhattan DA to Announce Indictment of M.A. Angeliades Inc. – Company Allegedly Underpaid Employees

by Jeremy Saland

The New York white collar criminal defense attorneys at Saland Law PC have learned that the Manhattan District Attorney’s Office is set to announce the indictment of the principles and three employees of M.A. Angeliades Inc. for underpaying employees. It is alleged that the underpayment of the employees was in the multiple hundreds of thousands of dollars. The company, a construction firm based out of Queens, was a contractor for NYC that did construction work on and in the subway system.

Obviously, as we regularly do, Saland Law PC will keep you informed on the charges, penalties and other interesting facts of this white collar criminal matter as we learn more.

June 2, 2009

Operation Bracelet: Indictment of Brooklyn Jewelry Stores for Failing to Report Taxes

by Jeremy Saland

The Kings County (Brooklyn) District Attorneys Office announced the indictment today of Crystal Sparkse and its President, Alexander Shamayan, Golden Art Fine Jewelers and its President, Ghassan Maalouf, and Pavillion Jewelers and its President Saeed Azarfar, for Falsifying Business Records in the First Degree, Offering a False Instrument for Filing in the First Degree and other crimes. It is alleged that each of these stores under reported their sales tax or had a deficiency of approximately $550,000, $125,000 and $350,000 respectively. It is alleged that undercover officers went to some of the stores to purchase jewelry and they were informed that if they paid in cash no sales tax would be charged.

Former Manhattan prosecutors, the white collar criminal defense attorneys at Saland Law PC have worked on cases involving alleged tax and Grand Larceny crimes as they relate to New York State taxing authorities. In fact in one such case, our client received no jail and was able to civilly litigate whether he owed approximately 3.2 million dollars out of an estimated 5 million dollars prosecutors alleged he had illegally kept.

May 27, 2009

UPDATE: Identity Theft and Check Fraud Ring May Get Bounced into Jail: Hundreds of Victims in Criminal Scheme

by Jeremy Saland

As a follow up to my earlier post, the Manhattan District Attorney’s Office has announced a 227 count indictment of 18 individuals in an identity theft and check fraud scheme. As I correctly noted in the original post, these defendants are alleged to have perpetrated a scheme involving the crimes of Grand Larceny, Criminal Possession of a Forged Instrument, Identity Theft, Conspiracy, Unlawful Possession of Personal Identification Information and Scheme to Defraud. As a former Manhattan prosecutor who was one of the first assigned to the Identity Theft Unit upon its creation, I know the Identity Theft Unit will vigorously and thoroughly prosecute the alleged offenders. Depending on the individual and their applicable charges, the defendants face up to 25 years in state prison.

The defendants include: