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Roger Demers, Esquire, RI Department of Attorney General Elder Abuse Unit Chief

Lori A. Tellier, CPA, CFE, RI State PoliceFinancial Crimes Unit

SENIOR POLICE & FIRE ADVOCATE INFORMATION & RESOURCE CONFERENCEWEDNESDAY, OCTOBER 29, 20141Letter of complaint

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Sheila M. cooley, esq. attorney for DeaDmat excerpt

From Attorney steve morrissey

Barbara mooney Check register

Letter from cathy n.s sonin-law

How to proceed?RISP investigation using search warrants?

or

State-wide grand jury investigationRISP meets with SAAG Roger Demers because our victim is elderly. Roger can now explain why we chose the swgj for this investigation. Some things we discussed when we first met: circumstances surrounding the events of the estate planning. Did JV pick the attorney? (no) Do we know people who knew JV and the Mooneys at the time he became involved with them? (future interviews) What was Barbaras cognitive state at the time JV was put on the accounts? Get a copy of the Power of Attorney (it will help us because he was obligated to take care of Barbara)12Additional info from jack payne, esq.Letter from Cathy N., former girlfriend of VieiraFiles, files, and files obtained from Vieira health records, tax returns, his file on brokerage accounts of the Mooneysrecords that he has accumulated conducting his due diligence as the newly appointed guardian for Barbara Mooney Navy Federal Credit Union, Washington Trust and USAAAnything he could find that would be helpful!

Letter from cathy N.Jim talked about wealthy couple living in Hope ValleyThey had millionsBragged about him having control because he was power of attorneyThey thought of him as a son and wanted to leave him their moneyTheir son and daughter were only interested in their money!More from Cathy N.Jim had a new girlfriend, Betty V. whom Jim hired to be caretaker for Mrs. MooneyJim owned a condo in West Warwick that was a warehouse of paintings, statues, and other collectibles that he was buying on eBayJim bought over 600 items on eBayJims daughter Joy was involved with the eBay purchasesJoys live-in boyfriend put all his assets in her name acting on Jims adviceCathy provided us with detailed information regarding the eBay user names

Some ebay user namesJason Eipaartsrus4uJoys username zorragalwaymarshmallowarts Cathys usernameBought items from artworldwide19

James e. vieira

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IPA independent public accountant. No such thing according to DBR and the Internet!18Navy federal credit union

What do you think? Do we have enough to open an investigation?19What did we learn?Daniel Mooney, Jr. retired Navy CaptainVery knowledgeable about the stock market and his investmentsBarbara Mooney retired math teacherPaid the household bills and managed her accountsWas suffering from dementia The Mooneys had three children: Daniel Mooney, III, Deborah OBrien and Frederick

Fred predeceased his parentsDan suffering from cancer. Passed away during the course of our investigation.Capt. Dan passed away 20Mooney assetsBank accounts at The Washington Trust Company, Navy Federal Credit Union and USAABrokerage account at Merrill Lynch Real estate parcels including their residence, cabin in Hopkinton and lots in Charlestown and NarragansettLuckily the lots were included in a trust so they were untouchable21

Estate planning

Subpoenae for Mooney recordsMerrill LynchNavy Federal Credit UnionThe Washington Trust CompanyUSAA Investment Management CompanyBarbara Mooneys personal physiciansRI Division of TaxationSubpoenae for vieira recordsChartway Federal Credit UnioneBay and PayPalHSBC Card ServicesJP Morgan/Chase BankChase BankBank of AmericaCoventry Credit UnionRI Division of Taxation

timeline6/6/1918 Daniel J. Mooney, Jr. is born7/25/1919 Barbara Mooney is bornDec-97 James Vieira starts to date Catherine N.1998 Daniel Mooney and Barbara Mooney hire James Vieira to prepare their tax return1/13/2000 opened joint savings account #61158846 at Washington Trust in the names of Barbara Mooney and James Vieira7/14/2000 Robert Arsenault conference with the Mooneys and Vieira re: estate planning issues and filing of new documents8/22/2000 the Mooneys execute their Trusts and Wills leaving everything to their children, not James E. Vieira

Side note on the tax return. JEV file amended 1996 return for them in 1998. he continued to prepare their returns. In subsequent years, they were audited by the IRS and he had to amend the returns he prepared and they had to pay additional taxes, with fees and interest!25Timeline continued4/10/2004 Captain Daniel J. Mooney, Jr. passed awayJune 2004 Dan Mooney, III, filed petition with probate regarding Vieira's involvement2/16/2005 Barbara Mooney is admitted to Roberts Health Center2/28/2005 Betty V. signs pg. 2 of BMs continuity or care form from Roberts Health Center3/3/05 - 4/20/05 Barbara Mooney received VNS Home Health Services visits from nurses

Timeline continued6/2/2005 Roger Williams Medical Center conducts Decision Making Assessment Tool on Barbara Mooney 6/8/2005 John Payne, Esq., appointed temporary guardian for Barbara Mooney 6/9/2005 James Vieira delivered copies of income tax returns, some check registers, and misc. papers to John Payne 7/1/2005 - 7/13/2005 guardian ad litem files report indicating that Barbara Mooney needs someone to manage her finances27Timeline continued7/19/2005 John Payne, Esq., appointed permanent guardian for Barbara Mooney 8/24/2005 letter from Catherine N. to attorney John Payne re: James Vieira 11/15/2005 John Payne, Esq. filed letter of complaint with the RISP2006 Dan Mooney, III passed away9/7/2008 Barbara Mooney passed away

28interviewsDeborah OBrien - daughterCathy N. former girlfriend of VieiraBetty V. recent former girlfriend of VieiraRon M. Joy Vieiras former boyfriendErnie M. Captain Dans friend and companionBarbara Mooneys physiciansRobert Arsenault, Esquire, attorney for the MooneysWTC branch employeeBob D.- art sellerRI DEA employees and attorneys

Tell the story of the savvy bank employee who called BM about JV29Legal hurdlesJointly held bank accounts at Washington Trust

Gifting of funds to Vieira

Mooney Estate Planning - Wills and Trusts

Barbara Mooneys mental state

Jointly held bank accountsBarbaras General Power of Attorney appointed her husband and James Vieira as her attorney(s)-in-fact to act severally (they could act independent of each other)Attorney Arsenault explained the fiduciary duties and responsibilities in person to both Barbara and VieiraAgency relationship under a PoA is covered under Title 18 RIGL.As her agent, Vieira had a legal obligation to act in the beneficial interest of Barbara; refrain from any self-dealing, and refrain from taking advantage of her diminished capacityBarbaras mental state at the time Vieira was added to the accountPower of attorney

Power of attorney

Power of attorney signed

Gifting of funds to vieiraReview of Vieiras tax returnsIs he claiming the income for alleged work done on their behalf?What are his obligations?Were the funds that he received a gift?If so, the Mooneys should have filed a gift returns because the funds given to Vieira exceeded the annual exclusionNo gift returns were filedVieira was their tax preparer and financial advisor!Mooney estate planningThe Mooneys left their assets to their surviving children and grandchildrenThey did NOT name Vieira as a beneficiaryThey did NOT change their Trusts or Wills at any time to name Vieira as a beneficiaryWhen Barbara Mooney passed away, her estate was left to her children and grandchildrenOnce Capt. Dan passed away, still Barbara did not change her will or the trust.36Barbara mooneys mental stateHer primary care physician was Dr. Noyes-Duguay from 1997 through April 2001Nothing in her file indicating any mental impairmentAugust 2000 is when the Mooneys meet with their attorney and sign Wills and TrustsFebruary 2002 she sees new doctor, with Vieira at her side Dr. PetterutiBy July 2002, Barbara has age associated memory lossBy January 2003, easy for Barbara to be victimized by scammersJune 2003, observes that Barbara and Jim (Vieira) have a strange and unique relationshipDecember 2004, progressive form of dementiaCapt. Dan died in April 200437Review and analysis of bank and brokerage recordsusaaUSAA Account # 005703145 in the name of Barbara Mooney DATEDESCRIPTIONCOMMENT AMOUNT BALANCE 12/31/2000Ending Balance $ 679,118.00 4/30/2001saleredemption by wire to Navy FCU. Navy FCU stmt not available for April 2001 $ (20,000.00)7/12/2001saleredemption by wire to Navy FCU. Traced into checking a/c# 0577010705 $ (150,000.00)9/19/2001saleredemption by check. (A) $ (246,171.05)9/30/2001Ending Balance $ - Total $ (416,171.05)usaaUSAA Account # 000127040 in the name of Daniel Mooney DATEDESCRIPTIONCOMMENT AMOUNT BALANCE 12/31/2000Ending Balance $ 681,726.25 1/31/2001Ending Balance $ 696,703.43 2/28/2001Ending Balance $ 544,704.81 3/30/2001Ending Balance $ 448,630.30 4/30/2001saleredemption by wire to Navy FCU. Navy FCU stmt not available for April 2001 $ (20,000.00)4/30/2001Ending Balance $ 503,196.19 5/31/2001Ending Balance $ 514,229.51 6/30/2001Ending Balance $ 521,431.87 7/31/2001Ending Balance $ 479,598.69 8/31/2001Ending Balance $ 442,362.55 9/20/2001saleredemption by check. (A) $ (351,217.00)9/20/2001saleredemption by check. (A) $ (123.34)9/30/2001Ending Balance $ - Total $ (371,340.34)Navy federal credit unionDateCheck #Payee Amount MemoEndorsementComment07/19/012707James E. Vieira $ 9,385.74 Qtr. Ended 6/30/01James E. Vieira and Joy E. Vieira front of ck 79459110/1/20012759James E. Vieira $ 16,825.95 q.e. 9/30/01James Vieira and Denise M. Jallow/ Chartway CUdeposited into Chartway CU12/26/012825James Vieira $ 37,698.00 10/1 - 12/29/01James Vieira and Denise M. Jallow/ Chartway CUfront of ck 83039106/18/022944James Vieira $ 88,000.00 James Vieira and Denise M. Jallow/ Chartway CUfront of ck 83039109/15/023007James Vieira $ 38,672.00 3/30 - 4/30/02James Vieira and Denise M. Jallow/ Chartway CU12/15/023082James Vieira $ 32,821.50 41,871.50 - 9,050 = 32,821.50James Vieira and Denise M. Jallow/ Chartway CUfront of ck 83039104/03/033160James Vieira $ 35,930.55 Qtr. Ended 3/31/03James Vieira and Denise M. Jallow/ Chartway CU05/12/033171James Vieira $ 25,000.00 James Vieira and Denise M. Jallow/ Chartway CUfront of ck 83039106/30/033194James Vieira $ 10,724.30 2nd QTR. 2003James Vieira and Denise M. Jallow/ Chartway CUfront of ck 83039108/04/033215James Vieira $ 12,465.00 July 1- 31, 2003James Vieira and Denise M. Jallow09/02/033228James Vieira $ 25,000.00 James Vieira and Denise M. Jallow/ Chartway CU09/15/033237James Vieira $ 12,434.00 James Vieira and Denise M. Jallow/ Chartway CUfront of ck 830391Total to James Vieira $ 344,957.04 Check out endorsements!Also per the check register, JEV received $441,921.74. NFCU was unable to produce all the canceled checks41Chartway federal credit unionDateDescriptionPayee or FBOComment Deposit Withdrawal Balance Branch10/3/2001Deposit to open accountJames VieiraJames Vieira from Barbara Mooney Navy FCU ck#2759 $ 16,825.95 $ 16,825.95 4010/3/2001Deposit to open accountJames VieiraWestern Union MO #06-399341161 to James Vieira $ 225.00 $ 17,050.95 11/5/2001102James VieiraChase Gold Master Card for James Vieira a/c# 5490-9300-8012-3353 $ 185.90 $ 17,564.30 12/8/2001Deposit James VieiraJames Vieira from Barbara Mooney (image from NFCU)Navy FCU ck#2825 $ 37,698.00 $ 54,538.55 401/8/2002105James VieiraChase Gold Master Card for James Vieira a/c# 5490-9300-8012-3353 $ 194.20 $ 53,664.62 3/5/2002109James VieiraChase Gold Master Card for James Vieira a/c# 5490-9300-8012-3353 $ 79.15 $ 52,080.87 3/20/2002113James VieiraJames Vieira / cashed at Chartway $ 2,000.00 $ 48,130.87 223/20/2002114James VieiraJames Vieira / cashed at Chartway $ 4,900.00 $ 38,345.87 403/21/2002115James VieiraJames Vieira / cashed at Chartway $ 3,000.00 $ 35,345.87 223/21/2002116James VieiraJames Vieira / cashed at Chartway $ 3,000.00 $ 32,345.87 403/22/2002117James VieiraJames Vieira / cashed at Chartway $ 3,000.00 $ 29,345.87 223/22/2002118James VieiraJames Vieira / cashed at Chartway $ 4,900.00 $ 24,445.87 403/23/2002119James VieiraJames Vieira / cashed at Chartway $ 3,000.00 $ 21,445.87 403/25/2002121James VieiraJames Vieira / cashed at Chartway $ 3,000.00 $ 18,445.87 403/28/2002122James VieiraJames Vieira / cashed at Chartway $ 3,000.00 $ 11,845.87 223/29/2002DepositJames VieiraJames Vieira from Barbara Mooney Navy FCU ck#2896 $ 38,672.00 $ 50,517.87 403/29/2002124James VieiraJames Vieira / cashed at Chartway $ 3,000.00 $ 47,517.87 403/30/2002125James VieiraJames Vieira / cashed at Chartway $ 3,000.00 $ 44,517.87 404/4/2002126James VieiraChase Gold Master Card for James Vieira a/c# 5490-9300-8012-3353 $ 116.80 $ 35,283.82 4/5/2002128James VieiraGlenn Taylor /James Vieira April 2002, Greenwich Estates Unit #20 $ 750.00 $ 34,533.82 4/25/2002DepositJames Vieira fbo Deborah O'BrienFidelity Investments ck to James Vieira fbo: Deborah O'Brien $ 24,532.50 $ 43,766.32 404/25/2002DepositJames VieiraKevin Hathaway to James Vieira "taxes: $ 300.00 $ 44,066.32 4/29/2002137James VieiraJames Vieira / cashed at Chartway $ 3,000.00 $ 41,266.32 404/30/2002138James VieiraJames Vieira / cashed at Chartway $ 3,000.00 $ 33,766.32 22Chartway federal credit union5/1/2002140James VieiraJames Vieira / cashed at Chartway $ 3,000.00 $ 26,266.32 405/2/2002142James VieiraJames Vieira / cashed at Chartway $ 3,000.00 $ 23,266.32 405/2/2002136James VieiraChase Gold Master Card for James Vieira a/c# 5490-9300-8012-3353 $ 112.55 $ 22,153.77 5/4/2002144James VieiraJames Vieira / cashed at Chartway $ 3,000.00 $ 16,653.77 405/8/2002143James VieiraGlenn Taylor /James Vieira April 2002, Greenwich Estates Unit #20 $ 750.00 $ 13,438.27 5/17/2002147James VieiraJames Vieira / cashed at Chartway $ 3,000.00 $ 6,341.42 405/28/2002148James VieiraJames Vieira / cashed at Chartway $ 3,000.00 $ 3,341.42 405/29/2002149James VieiraJames Vieira / cashed at Chartway $ 800.00 $ 2,541.42 406/3/2002151James VieiraChase Gold Master Card for James Vieira a/c# 5490-9300-8012-3353 $ 27.65 $ 2,513.77 6/6/2002150James VieiraGlenn Taylor /James Vieira April 2002, Greenwich Estates Unit #20 $ 750.00 $ 1,763.77 6/17/2002DepositJames VieiraJames Vieira from Barbara Mooney, a/c#1612076 Washington Trust ck#5126 $ 12,000.00 $ 13,665.22 6/18/2002DepositJames VieiraNavy FCU ck# 2944 to James Vieira from Barbara Mooney $ 88,000.00 $101,665.22 406/25/2002154James VieiraChase Gold Master Card for James Vieira a/c# 5490-9300-8012-3353 $ 9.10 $ 88,156.12 6/27/2002DepositJames VieiraCashiers Check #25661 for $30k issued to James E. Vieira. Signed by JEV and Denise Jallow. From Barbara Mooney Washington Trust savings a/c# 61158846 $ 30,000.00 $115,156.12 7/15/2002171James VieiraHousehold Credit Services/ James Vieira a/c# 5408-0100-0539-4743 $ 68.95 $ 70,441.65 $248,253.45 $ 60,644.30 Source of deposits from Barbara Mooney accountsSource of deposit is from Deborah O'Brien, daughter of Barbara MooneyDateDescriptionPayee or FBOComment Deposit Withdrawal Balance Branch43Merrill lynchMerrill Lynch Account # 867-75514 in the names of Capt. Daniel Mooney and Barbara Mooney JWTROSDATEDESCRIPTIONCOMMENT AMOUNT BALANCE 1/31/2001Total Value of Account $ 265,360.87 11/28/2003Total Value of Account $ 312,855.96 12/19/2003Withdrawal ck T 00867-87740deposited into Washington Trust savings a/c# 61158846 $ (308,675.90) $ 4,180.06 12/22/2003Withdrawal ck A 51129-69100deposited into Washington Trust savings a/c# 61158846 $ (17.55) $ 4,162.51 12/31/2003Total Value of Account $ 1,834.18 3/31/2004Total Value of Account3 month period $ 1,821.69 4/30/2004Total Value of Account $ 1,821.69 5/28/2004Total Value of Account $ 1,821.69 6/30/2004Total Value of Account $ 1,806.69 7/30/2004Total Value of Account $ 1,806.69 8/31/2004Total Value of Account $ 1,806.69 9/30/2004Total Value of Account $ 1,791.69 10/29/2004Total Value of Account $ 1,791.69 11/30/2004Total Value of Account $ 1,791.69 12/31/2004Total Value of Account $ 1,791.69 1/31/2005Total Value of Account $ 1,711.69 2/28/2005Total Value of Account $ 1,711.69 3/21/2005Total Value of Account $ 1,711.69 4/29/2005Total Value of Account $ 1,696.69 5/31/2005Total Value of Account $ 1,696.69 6/30/2005Total Value of Account $ 1,696.69 7/29/2005Total Value of Account $ 1,681.69 The washington trust companyFrom 6/28/2002 through 6/7/200571 withdrawals were made by VieiraThe first withdrawal was for $30,000, in the form of a cashiers check, which was deposited into the Chartway FCU account of Denise Jallow70 withdrawals for $5000 were systematically made throughout the 3 yearsTotal funds to Vieira $372,500

Flow of Funds Among Bank AccountsJames E. Vieira06RIX1-9-OFSource Account/ Account HolderDate/ Time Period Amount Destination Account/ Account HolderUSAA a/c# 0057034154/30/2001 $ 20,000.00 Navy Federal Credit Union a/c# 0577010705Barbara Mooney7/12/2001 $ 150,000.00 Daniel J. and Barbara F. Mooney9/19/2001 $ 246,171.05 USAA a/c# 0001270404/30/2001 $ 20,000.00 Navy Federal Credit Union a/c# 0577010705Daniel Mooney9/20/2001 $ 351,340.34 Daniel J. and Barbara F. Mooneysubtotal $ 787,511.39 Navy Federal Credit Union a/c# 05770107057/19/2001 - 9/15/2003 $ 344,957.04 James E. Vieira via Denise Jallow's checking a/c#830391 at Chartway Federal Credit UnionDaniel J. Mooney Jr. and Barbara F. MooneyNOTE: per the check registers, $441,921.74 was written to James E. VieiraMerrill Lynch a/c# 867-7551412/19/2003 - 12/22/2003 $ 308,693.45 The Washington Trust Company a/c# 61158846Barbara and Daniel MooneyBarbara F. Mooney and James E. VieiraThe Washington Trust Company a/c# 611588466/28/2002 - 6/7/2005 $ 372,500.00 James E. VieiraBarbara F. Mooney and James E. VieiraThe Washington Trust Company a/c# 16120766/18/2002 - 1/25/2005 $ 34,078.60 James E. VieiraUSAA account of Barbara MooneyUSAA account of Daniel MooneyNavy Federal Credit Union account of Daniel and Barbara Mooney$787,511.39Chartway Federal Credit UnionAccount of Denise Jallow (daughter of James E. Vieira)

$344,947.04$371,340.34$416,171.05Merrill Lynch account of Daniel and Barbara MooneyThe Washington Trust Company Savings account of Barbara Mooney and James Vieira$308,693.45Withdrawals made by James E. Vieira$372,500The Washington Trust CompanyChecking Account of Daniel and Barbara Mooney

Checks payable to James E. Vieira$34,078.60Total Dollars to James E. Vieira$751,535.64FLOW OF FUNDSRi division of taxation vieira returnsSummary of James E. Vieira Tax Returns06RIX1-9-OFSWGJ 2006-31Under ss# 050-45-XXXXYEAR FEDERAL AGI RI TAXABLE INCOME STATE TAX REFUND/ (PAYMENT) Comment W-2 EMPLOYER WAGES 2000 $ - unknown $ 87.05 property tax credit2001 unknown $ 67.35 property tax credit2002 $ 38,961.00 $ 31,261.00 $ 1,281.00 $ (427.27)2003 $ 9,005.00 $ - $ - $ (540.05)ss# 050-45-6813Oceangate Mortgage Co. $ 12,005.00 2004 $ 1,555.00 $ - $ - $ 266.25 ss# 050-45-6813Oceangate Mortgage Co. $ 1,555.00 Under ss# 038-28-XXXX2000 $ 7,121.00 $ - $ - $ - 2001 $ 7,383.72 $ - $ - $ 27.47 2002 $ 7,809.00 $ 109.00 $ 5.00 $ - 2003 $ 7,948.00 $ 148.00 $ 5.00 $ 1.00 2004 $ 7,990.00 $ 40.00 $ - $ - 2005 $ 14,282.00 $ 6,082.00 $ 228.00 $ 298.43 ss handwrittenOceangate Mortgage Co. $ 12,105.00 49

All Items Won By User ReportDate From:6/3/2005 12:00:00 AMDate To:6/2/2010 12:00:00 AMBidders:globalarts2007 artsrus4u artist*proof marshmallowarts zorragalway acesfineartsSeller LoginHigh Bidder LoginSale EndTitleQtyPriceCurrencyItem Numbereds6653artist*proof4/18/2006 17:34Ted Williams Signed Canvas by Armand LaMontagne13,000.00U.S. dollar8796123130whifflingpinartist*proof6/15/2006 11:53Late 19th Century American Oil Signed F Luis Mora1807.00U.S. dollar7421543419michelles_galleriesartist*proof4/3/2006 20:081886 MS63 SEGS $10 Gold Piece CU Price $45001566.09U.S. dollar8401173786eds6653artist*proof5/4/2006 15:17Ted Williams Signed Framed Lithograph on Canvas 1516.66U.S. dollar8804004957michelles_galleriesartist*proof4/4/2006 18:091862 NTC MS66 Indian Head Penny CU Price $27501449.00U.S. dollar8401516340dakota1776artist*proof4/8/2006 15:07Original print, ~drawn and signed~ by Muhammed Ali 1400.00U.S. dollar7403997852adah222artist*proof2/18/2006 15:451968 TOPPS NOLAN RYAN ROOKIE BASEBALL CARD NR1361.00U.S. dollar8763185705liz1ttrstudioartist*proof4/3/2006 18:30MICKEY MANTLE SIGNED AUTOGRAPHED OFFICIAL BASEBALLS NR1356.21U.S. dollar8788072034legendsofthefieldartist*proof5/25/2006 20:31ROGER CLEMENS SIGNED ROCKETMAN PATCH LE BASEBALL GLOVE1355.00U.S. dollar8814445851realsports_memorabiliaartist*proof4/27/2006 18:15ROGER CLEMENS AUTO LOUISVILLE TPX GLOVE ROCKETMAN, TSP1345.00U.S. dollar8799576219yankeesfan2006artist*proof2/18/2006 15:251986 /87 Michael Jordan Fleer Rookie Card # 571341.03U.S. dollar8768034267michelles_galleriesartist*proof4/4/2006 19:041949 ICG MS67RD Lincoln Cent CU Price $75001339.99U.S. dollar8401529650animalworksartist*proof5/23/2006 23:21ORIGINAL ARMOND LAMONTAGNE CARVED SCULPTURE SAILOR1332.00U.S. dollar74149525922005 2009

50Ebay and paypal subpoena results

Ebay purchaseMore ebay purchases

Armand lamontagne

grand juryJuly 29, 2009 the state-wide grand jury reported out on the investigation into the actions of James E. VieiraA fifteen count indictment was issuedEach count pertained to the various accounts of the MooneysThe violations of RIGL were all larceny related charges55Theft, Embezzlement, False Pretenses, and MisappropriationSECTION 11-41-1 11-41-1 Stealing as larceny. Every person who shall steal any money, goods, or chattels, or any note of the general treasurer of this state for the payment of money, any bank bill, any certificate of any bank or of any public officer or corporation securing the payment of money to any person or certifying it to be due, any certificate of stock in any corporation, any order entitling a person to money or other article, or any bill of exchange, bill of lading, railroad ticket, bond, warrant, obligation, bill, or promissory note for the payment of money, or other valuable property, or any record or paper belonging to any public officer, or any writ, warrant, or other legal process, or any book or part of one containing an account, any receipt for money or other article paid or delivered, any adjustment or document of any kind relating to the payment of money or delivery of any article, any indenture of apprenticeship, or any deed, covenant, indenture, or assurance whatsoever respecting any property, real or personal, shall be deemed guilty of larceny.

Theft, Embezzlement, False Pretenses, and MisappropriationSECTION 11-41-3 11-41-3 Embezzlement and fraudulent conversion. Every official of a financial institution and every officer, agent, clerk, servant, or other person to whom any money or other property shall be entrusted for any specific purpose, and every person acting as executor, administrator, conservator, guardian, receiver, assignee, custodian, or trustee appointed by order, decree or judgment of court, or by deed, will or other instrument in writing, who shall embezzle or fraudulently convert to his or her own use, or who shall take or secrete, with intent to embezzle or fraudulently convert to his or her own use, any money or other property which shall have come into his or her possession or shall be under his or her care or charge by virtue of his or her employment or for that specific purpose or by virtue of his or her acting as executor, administrator, guardian, conservator, receiver, assignee, custodian, or trustee, and every person who shall collect or receive money or property from another for a commission to be retained out of the money or other property so collected or received, and who shall fraudulently retain out of that money or property so collected or received more than the amount of the commission, and shall embezzle or fraudulently convert it to his or her own use, or shall take or secrete it with intent to embezzle or fraudulently to convert the same to his or her own use, shall be deemed guilty of larceny and shall be fined not more than fifty thousand dollars ($50,000) or three (3) times the value of the money or property thus embezzled or converted, whichever is greater, or imprisoned not more than twenty (20) years, or both, except that if the sum or value of the property embezzled is less than one hundred dollars ($100), he or she shall be fined not more than one thousand dollars ($1,000), or imprisoned not more than one year, or both.

Theft, Embezzlement, False Pretenses, and MisappropriationSECTION 11-41-4 11-41-4 Obtaining property by false pretenses or personation. Every person who shall obtain from another designedly, by any false pretense or pretenses, any money, goods, wares, or other property, with intent to cheat or defraud, and every person who shall personate another or who shall falsely represent himself or herself to be the agent or servant of another and shall receive any money or other property intended to be delivered to the person so personated, or to the alleged principal or master of that agent or servant, shall be deemed guilty of larceny.

Theft, Embezzlement, False Pretenses, and MisappropriationSECTION 11-41-5

11-41-5 Penalties for larceny. (a) Any person convicted of any offense under 11-41-1 11-41-6, except 11-41-3, if the value of the property or money stolen, received, embezzled, fraudulently appropriated, converted, or obtained, received, taken, or secreted by false pretenses or otherwise with intent to cheat, defraud, embezzle, or fraudulently convert exceeds one thousand five hundred dollars ($1,500), or if the property is a firearm as defined in 11-47-5.1, regardless of its value, shall be punished by imprisonment for not more than ten (10) years or by a fine of not more than five thousand dollars ($5,000), or both. If the value of the property or money does not exceed one thousand five hundred dollars ($1,500), the person shall be punished by imprisonment for not more than one year, or by a fine of not more than five hundred dollars ($500), or both. Any person convicted of an offense under 11-41-2 who shall be found to have knowingly obtained the property from a person under eighteen (18) years of age, notwithstanding the value of the property, shall be punished by imprisonment for not more than ten (10) years or by a fine of not more than five thousand dollars ($5,000), or both. (b) Any person convicted of an offense in violation of 11-41-1 11-41-7, except 11-41-3, which involves a victim who is a person sixty-five (65) years of age or older at the time of the offense and which involves property or money stolen, received, embezzled, fraudulently appropriated, converted, or obtained, received, taken, or secreted by false pretenses or otherwise with intent to cheat, defraud, embezzle, or fraudulently convert, with a value in excess of five hundred dollars ($500), shall be punished by imprisonment for not less than two (2) years but not more than fifteen (15) years or by a fine of not more than five thousand dollars ($5,000), or both. If the value of the property or money does not exceed five hundred dollars ($500), the person shall be punished by imprisonment for not less than one year but not more than five (5) years or by a fine of not more than three thousand dollars ($3,000), or both.

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Summary of Funds to Joy E. VieiraJames E. Vieira06RIX1-9-OFAccount/ Account Holder Total Dollars Navy Federal Credit Union checking a/c #0577010705 $ 9,385.74 Daniel J. Mooney Jr. and Barbara F. Mooneycheck # 2707 payable to James E. Vieira, endorsed by him and Joy E. VieiraSummary of Funds to Denise JallowJames E. Vieira06RIX1-9-OFAccount/ Account Holder Total Dollars Chartway Federal Credit Union checking a/c# 830391 $ 248,253.45 Denise Jallowless: checks payable to/fbo James E. Vieira $ (60,644.30)NOTE: not all canceled check copies have been provided yet. $ 187,609.15 Joy Vieira

Denise jallow

TrialJury waived trialPresentation of the prosecution16 witnessesStephen Morrissey, EsquireJohn Payne, Jr., EsquireAnn Lain, EsquireRobert Arsenault, EsquireDeborah OBrienErnest MorningstarCatherine NearyRonald McMullenRobert DerrickDr. Stephen PetterutiInv. Lori A. TellierDonna Williams, Washington Trust employeeDenise JallowJoy VieiraDivision of TaxationDispositionWhat do you think?

Guilty of larceny?

Not guilty of larceny?Judges decision..

Roger can explain this one!!!!!!!!66questions

Sheet1Review of eBay RecordsJames E. Vieira06RIX1-9-OFSWGJ 2006-31US DOLLARS ONLYNAMEUSER IDPURCHASESSALESTIME PERIODJoy Vieiraacesfinearts0.00.0N/AJoy Vieiraartist*proof$38,765.900.02/6/06 - 7/2/06Joy Vieiraartsrus4u$19,128.37$323.517/13/05 - 2/1/06James Vieiraglobalarts2007$33,491.690.010/5/07 - 6/1/09Jason Eipazorragalway$8,515.950.06/10/05 - 8/1/05Catherine N.marshmallowarts$8.69$153.5012/28/2005 / 7/2/07 - 12/4/07$99,910.60$477.01

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