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In general terms, retail fraud first-degree is the most severe of the âretail fraudâ charges. It is also considered a âcrime against dishonesty.â As with any theft offense, and as with any felony, there are collateral consequences that go well beyond the courts if a person is convicted of this charge.
Fraud against a business includes the theft of physical assets including cash (particularly in a. retail setting) or inventory. The theft of inventory is typically perpetrated by an employee and. can be discovered rather quickly in an environment where there are strong internal controls. There are essentially two types of inventory fraud: actual physical loss and financial statement. fraud.