OCEAN CITY, Md. - A former office manager for an Ocean City-based home builder has admitted to embezzling at least $1,790,000 from her employer.
Tammy Barcus, 56, of Berlin, pleaded guilty to charges of fraud, aggravated identity theft, and tax evasion, according to the United States Attorney’s Office for the District of Maryland. Prosecutors say Barcus forged the business owner’s signature on at least 500 checks and hid the embezzlement from her employer and the IRS by falsifying business records.
In court records obtained by WBOC, Resort Homes, LLC, is named as Barcus' former employer and the victim company.
US Attorney for the District of Maryland Kelly O. Hayes’ office says Barcus had significant control over the Resort Homes' business records and financial accounts. From 2016 through 2024, Barcus would forge one of the owner’s signatures on the checks and then deposit them into her bank accounts for her own personal gain, according to Hayes’ office.
Barcus faces a maximum of 20 years in federal prison for wire fraud, five years for tax evasion, and a mandatory two years for aggravated identity theft. As part of her plea agreement, Barcus also agreed to pay Resort Homes, LLC, full restitution, according to court records.
Her sentencing is currently slated for Monday, Feb. 9, 2026.