Roberto works as an account executive at a bank branch in the state of Oaxaca, one of his main functions is customer service and fundraising. Mr. Patricio, a farmer and cattle rancher, opened a savings account at the branch. After several years, Mr. Patricio passed away and his wife, Mrs. Carolina, became the beneficiary of the account, so she went to the branch to request the funds. Roberto asked her for a series of official documents to verify her identity so that she could access the funds.

The amount of the savings totaled $10,000,000.00 MXN. The executive delivers these funds to Doa Carolina by cashier's check. She cashes the funds at the teller window. After some time, the children question her about the amount received, $100,000.00, since the settlement documents of the account are for $10,000,000.00 MXN; it should be noted that Mrs. Carolina does not know how to read or write. Upon filing a complaint with the Condusef, it is discovered that the funds were diverted to a personal account of the executive.

a) Identify the banking crime committed

b) Mention who are the subjects of the crime.

c) Identify which are the laws that sanction such crime.