Berlin woman faces federal prison time for $1.79M embezzlement scheme

BERLIN, Md. – A former office manager and bookkeeper for an Ocean City-based home builder pled guilty to federal crimes. 56-year-old Tammy Barcus of Berlin could face up to 27 years in federal prison for wire fraud, aggravated identity theft, and tax evasion.

Barcus admitted to embezzling at least $1.79 million from her former employer. She forged the business owner’s signature on checks at least 500 times. Barcus then covered up the fraud by making false entries into the business’s books and records. The scheme ran between 2016 and 2024.

While Barcus could serve almost three decades behind bars, actual sentences for federal crimes are typically less than the maximum penalties. Barcus will learn her fate in a sentencing set for Monday, February 9th, 2026.