September 16, 2016 at 5:18 p.m.
Lac du Flambeau woman sentenced to one year in jail in embezzlement case
Lac du Flambeau woman sentenced to one year in jail in embezzlement case
By River News staff-
Samantha Chapman entered guilty pleas to felony counts of theft by a trustee, fraudulent writing and tax fraud June 28 in Vilas County Circuit Court.
According to court records the charges are related to Chapman's theft of at least $104,393 from a Vilas County business between Jan. 1, 2011 and July 30, 2013, when she was fired.
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 the misdemeanor of failure to file a tax return. The charges were amended after a plea agreement was accepted by the court.
The plea agreement called for the state to ask for a sentence of one year in the county jail and three years probation along with restitution. The defense was free to argue for a lesser sentence. Both sides also asked for a pre-sentence investigation.
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 check book 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.
Assistant Attorney General Jeffrey M. Gabrysiak, acting as a special Vilas County prosecutor, noted at the sentencing hearing that Chapman stole a large amount of money over a long period of time.
"This was not a one-shot deal," he said. "This happened over and over again."
Defense attorney Steve Richards argued for probation and noted Chapman is now "a social outcast" in the community.
"Give her an opportunity to try to get employment, try to make amends," he urged.
Given her chance to speak, Chapman expressed regret. She noted she didn't realize how much money she had actually stolen until investigators explained their findings.
"It wasn't until that was all laid out in front of me that I realized the severity of what I had done," she said.
Judge Neal A. "Chip" Nielsen said he has observed a pattern when it comes to embezzlement cases. The common threads are female perpetrators with no priors who are often "stunned at how much damage they've done." He also noted the perpetrators often take money with the intent to pay it back but the amounts get so large it becomes impossible.
Nielsen then spoke at some length about the need to deter others from committing these crimes of opportunity.
"I have never had a person charged with embezzlement that did not go to jail or prison," he said.
He then pronounced the sentence of one year in jail and 6 years probation. He also ordered an AODA (alcohol or other drug) assessment and several conditions including no drinking and no gambling on any gaming floor. She must also establish a restitution fund which she must pay into monthly.
Chapman must report to serve her sentence by Nov. 13.
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