If NO money was coming from your mother's account, then there is no criminal theft
for using an account without permission..
If you used your mother's name and address as the sender of the money to the client for your business, I suppose she could make a police report
for using her name and address without permission. The report MAY be investigated as a crime of identity theft
Below is a link to the statute for identity theft in New Jersey. The link is to an attorney's office. I am NOT making any type of referral. I offer it for informational purposes only.
Your mom is just VERY upset right now. Hopefully, she will calm down and you can talk to her and tell her what happened. If no money was taken from her account, and her name/address isn't being used for criminal purposes, she may just drop the whole matter.
Even if she makes a report, it must be investigated. The police would then have to complete an investigation
and IF they felt that a crime was committed, they have to present the results of the investigation to the prosecuting attorney. The prosecutor will decide if there is enough evidence to charge you with a crime.
So, only YOU know your mother. If you believe that she is going to pursue the matter with the police, you should contact an attorney in your area who specializes in criminal law. Below is a link to the New Jersey Bar Association Attorney Referral Page. You can discuss the specific facts of your case, evaluate your options and decide how to proceed. Sometimes, an initial consultation may be free or at a minimal charge.
Hopefully, your mother is "just blowing smoke" and will do nothing.
Thank you for your business!
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***Answers given are for informational purposes only and are not meant to replace the advice or assistance of an attorney licensed to practice law in your state. If you need any more information, please do not hesitate to ask. Thank you!