Attorney General Gordon J. MacDonald announces the indictment of Michael R. Smith, age 55, of Avon Park, Florida, for theft and attempted theft of money from M.K. (deceased). M.K. was 98 years old at the time of her death.

Smith was indicted in Strafford County Superior Court on 2 counts of theft by unauthorized taking. The indictments allege that Smith obtained or exercised unauthorized control of M.K.'s money, by transferring the money into his personal account, having unauthorized checks issued to himself, and making multiple purchases and ATM withdrawals. The total amount of the alleged theft was over $488,000. The alleged thefts occurred between October 24th and November 30th, 2017.

Smith was also indicted on 3 counts of attempted theft by unauthorized taking. The indictments allege that, with the purpose that the crime of theft by unauthorized taking be committed, Smith provided 3 different financial institutions with forged documentation, which under the circumstances as he knew them to be, constituted a substantial step towards the commission of the crime of theft. The total value of the assets that Smith allegedly tried to steal was over $1.1 million.

The charges are all class A felonies and are punishable by up to 7½-15 years at the New Hampshire State Prison and/or a maximum fine of $4,000 for each charge. The indictments also allege that Smith is subject to enhanced penalties for taking advantage of M.K.'s age or a physical or mental condition in such ways that impaired her ability to manage her property or financial resources. If proven, each charge would be punishable by up to 10-30 years.

The charges and allegations in the indictments are merely accusations and the defendant is presumed innocent unless and until proven guilty.