In fact, every step in the legal process involves committing a crime:


Loan fraud (150M is considered particularly serious, with a maximum of 7 years)
If there's proof of illegal possession intent, it's loan fraud (up to life imprisonment)
Forgery of contracts, false audits, money laundering, aiding and abetting... all can be prosecuted
But in reality, holding someone accountable is extremely difficult; the money has long since flown away.
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