AUGUST 2024: United States Attorney Alison J. Ramsdell announced that a federal judge has sentenced an Alcester, South Dakota, woman convicted of Wire Fraud. Michelle Warner, age 57, was sentenced to two years in federal prison, followed by three years of supervised release, a special assessment to the Federal Crime Victims Fund in the amount of $100; and restitution in the amount of $261,066.09 to Heartland Counseling Services. Warner was indicted by a federal grand jury in May of 2023. She pleaded guilty on March 20, 2024. The conviction stemmed from incidents beginning on or about June 1, 2018, and continuing through May 17, 2022, when Warner, who was employed as a bookkeeper/accountant, and later as business administrator for Heartland Counseling Services, fraudulently paid herself unauthorized payroll payments and then used the funds for her own purposes. Additionally, Warner used her employer’s credit card without authority for her own personal use. This case was investigated by the FBI, U.S. Attorney’s Office, Union County Sheriff’s Office, and the South Sioux City (NE) Police Department. Assistant U.S. Attorney Ann M. Hoffman prosecuted the case.   MAY 2023: United States Attorney Alison J. Ramsdell announced that a federal grand jury has indicted an Alcester woman for ten counts of Wire Fraud. Michelle Warner, age 56, pleaded not guilty. The maximum penalty upon conviction is up to 20 years in federal prison and/or a $250,000 fine, three years of supervised release, and up to $1,000 to the Federal Crime Victims Fund. Restitution may also be ordered. The Indictment alleges that beginning on or about June 1, 2018, and continuing through May 17, 2022, Warner, who was employed as a bookkeeper/accountant, and later as a business administrator, devised and intended to devise a scheme and artifice to defraud and obtain money and property from others by means of false and fraudulent pretenses, representations, and promises. The Indictment alleges that Warner, in her capacity as bookkeeper/accountant and business administrator, falsely and fraudulently paid herself additional and unauthorized payroll payments and then used the funds for her own purposes. Warner also caused her employer to remit payroll tax to the Internal Revenue Service on her behalf. Such funds purportedly came from withholding from Warner’s payroll check, when in fact, as Warner then and there knew, she did not actually withhold those funds from her payroll check. Additionally, Warner used her employer’s credit card without authority for her own personal use. The investigation is being conducted by the FBI, U.S. Attorney’s Office, Union County Sheriff’s Office, and the South Sioux City (NE) Police Department. Assistant U.S. Attorney Ann M. Hoffman is prosecuting the case. Warner was released on bond pending trial. A trial date has not been set.