Criminal Defense
White collar crime charges — fraud, embezzlement, identity theft, and financial crimes — can destroy a career, a business, and a reputation built over decades. These cases are often prosecuted by teams of investigators and prosecutors with extensive resources. Attorney Brent E. Sherota provides experienced, strategic defense against white collar charges at both the state and federal level across Metropolitan Atlanta.
Fraud in Georgia encompasses a broad range of offenses involving intentional deception for financial gain. Under O.C.G.A. § 16-9-1 et seq., Georgia prosecutes numerous types of fraud as felonies, with penalties that escalate based on the dollar amount involved. Federal fraud charges — which carry even harsher penalties — are frequently brought in cases involving interstate commerce, financial institutions, or government programs.
| Type of Fraud | Statute | Classification | Sentence |
|---|---|---|---|
| Theft by Deception (< $1,500) | § 16-8-3 | Misdemeanor | Up to 12 months |
| Theft by Deception ($1,500–$4,999) | § 16-8-3 | Felony | 1 to 5 years |
| Theft by Deception ($5,000–$24,999) | § 16-8-3 | Felony | 1 to 10 years |
| Theft by Deception ($25,000+) | § 16-8-3 | Felony | 2 to 20 years |
| Insurance Fraud | § 33-1-9 | Felony | 2 to 10 years |
| Mortgage Fraud | § 16-8-102 | Felony | 1 to 10 years per count |
| Securities Fraud | § 10-5-19 | Felony | 1 to 10 years |
| Wire Fraud (Federal) | 18 U.S.C. § 1343 | Federal Felony | Up to 20 years per count |
| Mail Fraud (Federal) | 18 U.S.C. § 1341 | Federal Felony | Up to 20 years per count |
Federal fraud charges are prosecuted by the U.S. Attorney's Office and carry significantly harsher penalties than state charges. Federal prosecutors have virtually unlimited investigative resources — including the FBI, IRS Criminal Investigation, and Secret Service. Critically, federal sentences are governed by the U.S. Sentencing Guidelines, which calculate punishment based on the total dollar amount of the fraud across all counts. A case involving multiple transactions can quickly escalate to a sentence of 10, 15, or 20+ years in federal prison.
Georgia does not have a standalone "embezzlement" statute. Instead, embezzlement is prosecuted as Theft by Taking (O.C.G.A. § 16-8-2) or Theft by Conversion (O.C.G.A. § 16-8-4) — the unlawful appropriation of property that was lawfully entrusted to the defendant. These charges most commonly arise in employment contexts: accountants, bookkeepers, financial managers, and executives who divert funds from their employers.
O.C.G.A. § 16-8-2
Unlawfully taking or appropriating any property of another with the intention of depriving that person of the property. The most common vehicle for prosecuting embezzlement in Georgia.
O.C.G.A. § 16-8-4
Knowingly converting property of another — including funds received pursuant to a contract — to one's own use in violation of an agreement or legal obligation. Common in contractor fraud and fiduciary misappropriation cases.
Important: Embezzlement charges are often accompanied by civil lawsuits from the employer or victim seeking restitution. Attorney Sherota coordinates criminal defense strategy with civil litigation considerations to protect your interests on both fronts simultaneously.
Georgia's Identity Fraud Act (O.C.G.A. § 16-9-120 et seq.) broadly criminalizes the use of another person's identifying information without consent. Each individual use of stolen identity information constitutes a separate count — meaning a single scheme can result in dozens of felony charges. Federal identity theft charges under 18 U.S.C. § 1028 carry additional mandatory minimum sentences on top of any underlying fraud conviction.
O.C.G.A. § 16-9-121
Using another person's name, Social Security number, date of birth, or other identifying information without consent to obtain credit, goods, services, or anything of value.
O.C.G.A. § 16-9-33
Using a stolen, forged, or fraudulently obtained credit or debit card to obtain money, goods, or services. Each transaction may constitute a separate count.
18 U.S.C. § 1028A
Using another person's means of identification during the commission of a federal felony. The 2-year sentence is mandatory and must be served consecutively to any other sentence imposed.
O.C.G.A. § 7-1-914 / 18 U.S.C. § 1956
Concealing the source of illegally obtained funds through financial transactions. Federal money laundering carries up to 20 years per count and often accompanies drug trafficking or fraud charges.
O.C.G.A. § 16-9-1
Making, altering, or possessing a writing in a fictitious name, or altering a genuine writing without authority, with intent to defraud. First-degree forgery is a felony carrying 1 to 10 years.
O.C.G.A. § 16-10-2
Offering, giving, soliciting, or receiving anything of value to influence a public official's conduct. A felony in Georgia carrying 1 to 20 years, with federal charges possible under 18 U.S.C. § 201.
O.C.G.A. § 48-7-2 / 26 U.S.C. § 7201
Willfully attempting to evade or defeat a tax. Federal tax evasion carries up to 5 years per count. IRS Criminal Investigation cases are among the most thoroughly documented prosecutions in the federal system.
O.C.G.A. § 16-14-4 / 18 U.S.C. § 1962
Georgia's RICO statute is broader than the federal version and is frequently used by prosecutors to charge multiple defendants in a single enterprise. Conviction carries 5 to 20 years and mandatory forfeiture.
O.C.G.A. § 16-9-93 / 18 U.S.C. § 1030
Unauthorized access to computer systems, theft of data, or computer-based fraud. The federal Computer Fraud and Abuse Act (CFAA) carries up to 10 years per count and is aggressively prosecuted.
Beyond prison time and fines, a white collar conviction triggers a cascade of consequences that can permanently alter your professional and personal life. These collateral consequences often matter more to clients than the criminal sentence itself.
Federal and Georgia courts routinely order full restitution to victims as a condition of any sentence. Restitution obligations survive bankruptcy and can follow you for the rest of your life.
The government may seize property, bank accounts, and assets alleged to be proceeds of the crime or used to facilitate it — often before a conviction, through civil forfeiture proceedings.
Convictions for fraud, embezzlement, or financial crimes typically result in the automatic revocation or suspension of licenses for attorneys, CPAs, financial advisors, real estate agents, and healthcare professionals.
FINRA and the SEC can permanently bar individuals convicted of financial crimes from working in the securities industry — ending careers in finance, banking, and investment management.
Crimes involving moral turpitude — which includes most fraud and theft offenses — can result in deportation, denial of naturalization, and permanent bars to re-entry for non-citizens.
White collar arrests and charges are frequently covered by local and national media. Even an acquittal may not fully repair the reputational harm to your business, career, and personal relationships.
White collar cases are document-intensive and require a defense attorney who understands both the law and the financial evidence. Attorney Sherota conducts an independent review of all financial records, communications, and government evidence to identify weaknesses in the prosecution's case and build a compelling defense.
Most white collar crimes require proof of specific criminal intent — that the defendant knowingly and willfully committed the act to defraud. Mistakes, negligence, poor business judgment, or reliance on professional advice are not crimes. The prosecution must prove intent beyond a reasonable doubt.
A defendant who genuinely believed their conduct was lawful — even if that belief was mistaken — lacks the criminal intent required for conviction. This defense is particularly powerful in complex financial transactions, tax matters, and regulatory compliance cases.
White collar prosecutions depend heavily on documentary evidence. Attorney Sherota scrutinizes every financial record, email, and transaction log for gaps, inconsistencies, and alternative explanations that undermine the prosecution's narrative.
In undercover sting operations targeting financial crimes, the government may cross the line from investigation into inducement. If law enforcement created the criminal opportunity and persuaded an otherwise law-abiding person to commit the offense, entrapment may be a viable defense.
Both state and federal fraud charges are subject to statutes of limitations. Georgia's general felony statute of limitations is 4 years; federal fraud statutes typically allow 5 to 10 years. Charges filed outside the limitations period must be dismissed.
Not every white collar case goes to trial. Attorney Sherota evaluates every opportunity to negotiate with prosecutors for reduced charges, deferred prosecution agreements, or civil resolution — preserving your freedom, professional license, and reputation wherever possible.
White collar investigations often unfold over months or years before charges are filed. If you have received a subpoena, a grand jury target letter, or a visit from federal agents, you are likely already a target of an investigation. Retaining an attorney immediately — before charges are filed — gives you the best opportunity to:
If Federal Agents Contact You
You are not required to speak with FBI, IRS, or other federal agents without an attorney present.
Politely but firmly state: "I would like to speak with my attorney before answering any questions." Then contact Sherota Law immediately. Anything you say — even in an informal conversation — can and will be used against you.
This page was written by Brent E. Sherota, Esq., a criminal defense attorney with over 10 years of experience in Metropolitan Atlanta, Georgia. Brent is an active member of the State Bar of Georgia and a John Marshall Law School alumnus. View full attorney profile →
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