Heather Nicole Gray, 33, of Norman Park, Georgia, stole $321,854 from her former Valdosta employer while working as a bookkeeper, funneling hundreds of thousands of dollars into personal credit card payments and fraudulent checks. Gray pleaded guilty to two counts of bank fraud in September 2019 and was sentenced on August 6 to 41 months in federal prison by U.S. District Judge Louis Sands. She was also ordered to pay full restitution of $321,854—$316,882.38 to Sutherland Physical Therapy, Inc. (SPT) and $4,971.62 to Sutherland Yoga Studio, LLC (SYS).
Gray began working with SPT in September 2014 as a contractor through Quick Consulting of Adel, managing financial records and gaining access to both SPT and SYS accounts. Within months of starting, in December 2014, she began making unauthorized automated clearinghouse (ACH) transfers from company bank accounts to pay off personal and ex-husband credit card debts. The thefts continued unchecked for nearly four years, escalating in August 2017 when she began forging checks payable to herself or her ex-husband, using SPT’s bank accounts without authorization.
To conceal her crimes, Gray manipulated the company’s QuickBooks system, altering the ‘payee’ field to mask fraudulent transactions as legitimate business expenses. She also physically removed pages from monthly bank statements showing the illicit checks she’d written. Over the course of her scheme, she executed 317 fraudulent payments, systematically draining funds from two small businesses that trusted her with their financial integrity.
The fraud was uncovered in April 2018, ending a scheme that had been running for more than three years. No parole in the federal system means Gray will serve nearly the full 41-month sentence. U.S. Attorney Charles “Charlie” Peeler emphasized that the office stands with small businesses victimized by white-collar crime: ‘The victims in this case trusted this defendant to keep their books. The defendant betrayed that trust by stealing hundreds of thousands of dollars.’
Clint Bush, Resident Agent-In-Charge of the U.S. Secret Service’s Albany office, underscored the broader impact of such crimes: ‘These types of crimes have a far reaching affect not only on the small business owners but also on their employees and families who rely on these jobs to bring income and money into our local communities.’ The case was jointly investigated by the U.S. Secret Service and the Lowndes County Sheriff’s Office.
Assistant U.S. Attorney Robert McCullers prosecuted the case. For public inquiries, contact Pamela Lightsey, Public Information Officer, at (478) 621-2603, or Melissa Hodges, Public Affairs Director (Contractor), at (478) 765-2362, United States Attorney’s Office, Middle District of Georgia.
Related Federal Cases
- American Management Services to Pay $1.6M for Military Housing Fraud · Virginia
- Advisor Bleeds Elderly Man Dry: $10M Fraud Exposed · Georgia
- Haitian Community Targeted: Menard Indicted in $600K Fraud · Puerto Rico
- Sisters-In-Law Guilty Of Tax Fraud · Georgia
- Cordele Woman Indicted for Stealing Identities in Tax Fraud Scheme · Georgia
Key Facts
- State: Georgia
- Agency: DOJ USAO
- Category: Fraud & Financial Crimes
- Source: Official Source ↗
🔒 Get the grimiest stories delivered weekly. Subscribe free →
Browse More
MORE FEDERAL CRIME NEWS
US NewsUS NewsUS NewsUS News