How is this for Nerve? Accused Florida Embezzler Kathryn Evelon Swearingen Said Money Stolen $350,000 was Owed Her

Kathryn Evelon Swearingen arrested

Swearingen, 44, was arrested at 9:59 a.m. Wednesday by Ocala Police Department Detective Wayne Greene on the campus of the College of Central Florida, where she is a student.

Swearingen was taken to the Marion County Jail, where she was charged with grand theft. Her bond is set at $10,000.

On Aug. 31, Officer Dustin Todd went to meet with Dr. Robert Ford and his accountant, Michael Demeola, after the doctor received a notice from the Internal Revenue Service stating he had not paid them enough money for payroll taxes.

Ford and Demeola told Todd they began researching the office's two bank accounts and realized that Swearingen, formerly the office manager, had been receiving multiple paychecks for various amounts. The doctor said Swearingen was the person who completed the payroll checks, according to reports.

Greene was assigned to the case. During his investigation, he learned that Kathryn Evelon Swearingen had been an employee at the office for more than 20 years. She had resigned in mid-August.

Greene discovered that this year, in addition to Swearingen's normal pay, 50 checks totaling $74,074.71 had been made payable to her and were deposited into her personal bank account.

Greene found that in 2011, in addition to her regular pay, 83 checks had been made payable to Swearingen, for a total of $119,381.17. Her reported income in 2011 to the IRS was $34,712.55.

In 2010 and 2009, Greene noted, 105 checks made payable to Swearingen totaled $158,631.30. Her reported income for those two years totaled $97,675.03.

Greene also found out about five additional checks made out to her, which totaled $7,370.77.

The detective interviewed Swearingen on Monday by telephone. She told him she did not feel she was stealing because the money was "owed to her for each time she was sent or looked at an email; answered texts and phone calls during days, nights, holidays and vacations; and from being on call when they weren't paid for it," according to reports. She admitted the additional funds were not reported to the IRS.

After the interview, Greene issued a probable cause warrant for Swearingen's arrest.

Swearingen declined an interview request from the Star-Banner.