31.   EBay officials said they intend to cooperate fully with authorities to investigate, prosecute and convict those who commit fraud on the booming service.

32.   Earlier, he was arraigned in U.S. District Court in Brooklyn on conspiracy to commit mail fraud in the auto insurance scheme.

33.   Express Shipping owner Leonid Ivanutenko pleaded guilty last year to conspiracy to commit wire fraud in connection with the smuggling scheme.

34.   Express Shipping Service owner Leonid Ivanutenko pleaded guilty in April to conspiracy to commit wire fraud.

35.   Federal prosecutors allege that Ferber committed fraud by failing to tell his financial advisory clients of a fee-splitting contract with Merrill Lynch.

36.   Federal prosecutors charge that Ferber committed fraud by failing to disclose to his municipal clients the financial details of the contract with Merrill Lynch.

37.   Food Lion, however, sued ABC on the narrow grounds that the producers committed fraud by lying to get jobs at Food Lion.

38.   For more than a decade, the guidelines have warned that historic rate rollovers could be used to help a trader commit fraud.

39.   For those who commit fraud, the IRS reserves an eternal right to levy penalties.

40.   Ghani, an Algerian national, also was charged with conspiracy to commit credit card fraud.