3.16 Intent to Defraud-Defined is a legal term that refers to a person or group of people deliberately attempting to deceive another person or entity in order to gain an unfair or illegal advantage. This can include activities such as embezzlement, bribery, forgery, and money laundering. There are various types of intent to defraud, including common law fraud, criminal fraud, civil fraud, and statutory fraud. Common law fraud is the most basic type of fraud and involves an intentional misrepresentation of material facts with the intent to cause harm to another person or entity. Criminal fraud involves the use of deception or false pretenses to obtain money, services, or other things of value. Civil fraud is a type of fraud used to obtain money or other property through the use of deceit or false representation. Statutory fraud is a type of fraud that involves knowingly making false statements in connection with the sale or purchase of a product or service.