31.   But such evasion is not illegal in Switzerland, he said, where only tax fraud is punishable.

32.   But Weil said there was no fraud.

33.   But with every transaction recorded electronically under the new system, fraud will be much easier to spot.

34.   Cendant shares fell further in mid-July, when Cendant announced that the fraud was more extensive and of longer duration than it had originally believed.

35.   Cellular phone fraud has been a mounting problem in this fast-growing business.

36.   Chesnut also said that big ticket fraud was a relatively small problem.

37.   Cardenas did not offer any proof that there had been massive fraud, nor did he make a direct call for mass civil resistance.

38.   Cellphone fraud is relatively easy to commit but hard to stop.

39.   Convinced that fraud had been committed and that Carrasco might have killed himself, the bank contacted the New York police.

40.   Cost-reporting fraud is a matter of increments and slivers.