Embezzlement of State Property
by Deputy Clerk of Court
• Latoya Shenell Johnson was a Deputy Clerk of Court in
Cumberland County, and held the position of cashier.
• Her duties involved receiving cash payments for traffic
violations, court costs, and other fines.
• Upon receipt of payment from a customer, she was to
print a receipt indicating payment was made. The
customer would receive the original receipt.
She would print a duplicate receipt. Johnson would void
the original transaction in the computer system, and also
write the letter “V” on the original receipt.
• She would then print a voided receipt. By doing this,
Johnson showed the cash payment made by the customer
was voided out of the system.
• At this point, Johnson would embezzle the money paid by
the customer. Johnson would balance her cash register at
the end of the day, since the transaction had been voided
and she embezzled the money.
http://www.osc.nc.gov/cpe/5_0_SBI_Cardwell_White_Collar_Crime.pdf
