Sharon Elyce Pearl, 51, of Oakland, California, was sentenced to 32 months in prison for embezzling $615,790 over an 8 year period from the State Bar of California, where she had been employed. She was also ordered to pay $615,000 in restitution, plus $116,000 in back taxes and $167,000 in investigative and legal costs. According to prosecutors, Pearl had instructed tenants of the State Bar building in San Francisco to write checks out to "PLOT - The State Bar of California," which she deposited into an account she controlled. PLOT actually stood for the Piedmont Light Opera Theater where she managed accounts. Pearl used the stolen funds to pay for “spa treatments, designer clothes, lavish meals and fancy hotel rooms," according to the complaint. The scheme was uncovered in 2008, but she was not arrested and charged until March 2009.
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