My take: If the money was stolen this year, it was theft by a third party and they were maybe incompetent, however, this is not punishable, see politics. If it

My take: If the money was stolen this year, it was theft by a third party and they were maybe incompetent, however, this is not punishable, see politics. If it was stolen last year, they made all existing (and even worse: new) costumers since the time of the theft believe that they would get their money back. This is fraud.