Much of the work Charles Loper did from his Westwood home was done via computer.

        But it wasn't until he started using the device for entertainment, allegedly paying for his pleasure with money from the Hamilton County General Fund, that authorities took notice.

Loper

        On Wednesday, the 22-year-old was indicted on 19 counts of telecommunications fraud, forgery and corrupt activity. His girlfriend, 26-year-old Shameelah Englemon, was indicted on two felony charges of receiving stolen property.

        Hamilton County Prosecutor Mike Allen said arrest warrants have been issued for both.

        He called the crimes “as brazen as it gets.”

        Investigators say Mr. Loper set up a debit account from the Hamilton County General Fund and charged time spent on two online pornography sites to taxpayers.

        The cost was $40 a month for about two months, officials said.

        A Hamilton County treasurer's office employee noticed the charges and alerted the county auditor's office, which then got prosecutors involved.

        Sheriff's investigators, using a search warrant, checked the computer at the couple's residence in the 3000 block of Worthington Avenue, and found connections to the two porn sites.

        They also discovered sophisticated technology that they say allowed Mr. Loper to create counterfeit checks using information from real payroll checks.

        The checks he allegedly made were for amounts between $300 and $700 and were distributed to local counterfeit check rings, officials said.

        Investigators also found a number of blister packs of prescription ibuprofen and penicillin believed to have been taken from the Hamilton County Jail's medical center.

        Ms. Englemon, officials said, works as a contract nurse and, at one time, worked in the jail's medical center.

        County Auditor Dusty Rhodes said the discrepancies were first noticed in October by a treasurer's office employee assigned to bank reconciliation.

        Mr. Rhodes' office got involved a month later. “This is the first time somebody did something like this,” he said.

        Although the general fund is $258.7 million, Mr. Rhodes said, such a charge was easily spotted.

        “Hopefully, people will realize it's not a smart move to try to rip off taxpayers,” he said. “We'll watch the pennies.”

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