George works as the office manager for Potato LLC, a medium-sized law firm. One afternoon, he went to the hardware store to purchase a few maintenance items for the office. While there, he also bought his wife a nail gun as a birthday present. At the register, the items, including the nail gun, totaled $163. He paid for all the items together and received both a carbon copy receipt and a separate credit card receipt. Back at the office, he carefully scratched additional numbers on to the carbon copy receipt to increase the total price to $968 and turned in the altered receipt for reimbursement. Several weeks later, he turned in the credit card receipt along with another reimbursement request for the $163. What type of expense reimbursement fraud did he commit?