NPA SECURES CONVICTION AND IMPRISONMENT IN COMPLEX PAYROLL FRAUD CASE
23 February 2026
NPA SECURES CONVICTION AND IMPRISONMENT IN COMPLEX PAYROLL FRAUD CASE
Augrabies, Northern Cape – The National Prosecuting Authority (NPA) has secured the conviction and sentencing of Elizabeth Christina Smith in the Specialised Commercial Crime Court (SCCC) sitting in Augrabies. Smith was convicted on 242 counts of fraud to the value of R896 506.95 and 242 counts of money laundering.
The court heard that Smith was employed at a company based in Augrabies, where she was entrusted with payroll responsibilities. Between February 2017 and July 2021, she unlawfully manipulated the payroll system by reactivating dormant seasonal employees as reinstated workers. She processed salary payments in their names but diverted the funds into her own bank account and the bank accounts of her children. Her employer, an international company with a global footprint, uncovered the irregularities. The matter attracted international attention due to the company’s operations across multiple jurisdictions.
During sentencing proceedings, Advocate Wilhelmus Els, who prosecuted the matter on behalf of the State, argued that the accused occupied a position of trust within the company and grossly abused that trust for personal enrichment over an extended period. The State submitted that such offences undermine corporate governance, erode employer confidence, and negatively impact the broader economy.
The court sentenced Smith to six (6) years’ direct imprisonment on the fraud counts and four (4) years’ imprisonment on the money laundering counts. The sentences will run concurrently.
The NPA reiterates its commitment to prosecuting complex commercial crimes and ensuring that individuals who abuse positions of trust for personal gain are held accountable.
Issued by:
Mojalefa Senokoatsane
NPA Regional Spokesperson
Northern Cape Division
073 423 3539