The Journal of Accountancy has a compilation of some stupid attempts at financial fraud. I think this one is my favorite:
Alice P. went on a shopping spree at a Georgia Wal-Mart, filling several carts to the brim. When the cashier totaled up $1,672 in merchandise, Alice handed the worker a $1 million bill and asked for the remaining change in cash. Knowing the largest U.S. bill in circulation was $100, Wal-Mart called the police. "This is the first time in my law enforcement career that I've seen someone try to use a $1 million bill," said local police chief Almond Turner, who promptly arrested Alice.