July 1, 2016 at 4:25 p.m.
Lac du Flambeau woman pleads guilty in theft case
Plea deal reduces charges to three felonies
Lac du Flambeau woman pleads guilty in theft case
Samantha J. Chapman entered the pleas before Vilas County Circuit Court Judge Neal A. Nielsen III.
Per a plea agreement, Assistant Attorney General Jeffrey M. Gabrysiak, acting as a special Vilas County prosecutor, filed an amended information in the case charging Chapman with one count each of theft by a trustee, fraudulent writing and tax fraud.
The first count is a class G felony with a maximum punishment of five years in prison and five years extended supervision, plus fines. The other two charges are class H felonies, which carry up to $10,000 in fines, three years in prison and three years extended supervision.
Chapman was charged Nov. 10, 2015 with three counts of theft in a business setting over $10,000, three counts of fraudulent writings by a corporation officer, filing a false or fraudulent tax return and failing to file a tax return.
Gabrysiak told Nielsen the plea agreement calls for the state to ask for a sentence of one year in the county jail and three years probation along with restitution. The defense is free to argue for a lesser sentence. Both sides also asked that a pre-sentence investigation be conducted.
When Nielsen started reading the three charges and asked for her plea, Chapman initially pled no contest. Gabrysiak objected, insisting the agreement called for guilty pleas. After a brief consultation with her attorney, Chapman pled guilty to each of the three charges.
Before accepting her plea, Nielsen told Chapman that he is not bound by the terms of the plea agreement and could sentence her to up to the maximum on each charge.
Chapman said she understood and still wanted to enter the pleas. Nielsen then found that she was knowingly and intelligently entering the pleas and found her guilty. After ordering the PSI, Nielsen set sentencing hearing for Sept. 13.
The charges followed an investigation by the Vilas County sheriff's department along with Wisconsin Department of Justice, Division of Criminal Investigation (DCI) White Collar Crime Unit.
According to court records, the owner of the business contacted the sheriff's office in late July 2013 after he and another employee checked the business' computerized accounting records and determined between $300,000 and $400,000 had been stolen. He said that Chapman, acting as his office manager between 2002 and July 2013, was "in charge of overseeing and managing the corporate checkbook and business' bank accounts," according to the report of the DCI special agent who investigated the case.
The business owner told investigators that there were numerous checks written out to Chapman, or written for cash or to others and endorsed and cashed by Chapman. A sheriff's detective performed a detailed audit of the business records and allegedly found numerous occasions from Jan. 1, 2011 and July 31, 2013 where the name listed on the check register did not match the name of the person who actually cashed certain checks. In 2011, the amount of checks Chapman allegedly illegally wrote to herself or for cash and cashed by her totaled $16,645.83. In 2012, the amount was $47,963.51 and in the seven months of 2013, $39,783.95.
The criminal complaint filed against Chapman also alleges she under-reported her income on her Wisconsin Income Tax Return for 2013 and failed to file at all in 2012.
Chapman made her initial appearance Dec. 7. She waived her preliminary hearing on March 9. The plea deal was reached sometime between the preliminary hearing date and May 16 when Tuesday's plea hearing was scheduled.
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