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I take it that mother is still living in the nursing home that is owed the money.Virginia has adopted the uniform power of attorney accounting act. Your cousin can be held liable both civilly and criminally depending on the circumstances. Here is an excerpt from the statute itself.
§ 26-71.17. (UPOAA § 117). Agent’s Liability. a. If an agent violates the UPOAA, he is liable to the principal for the restoration value of the principal’s property and for reimbursement to the principal or the principal’s successors in interest for attorneys’ fees and costs paid from the principal’s property on the agent’s behalf. b. An agent who violates the UPOAA will be subject to liability as provided in the Act but may also be subject to civil or criminal liability under separate state statutes dealing with financial abuse. Here is the text of the entire Uniform Act: http://www.peninsulaepc.org/assets/Councils/Peninsula-VA/library/Virginia%20Uniform%20Power%20of%20Attorney%20Act.pdf
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