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Yes, at appropriate levels. I worked in several regulated financial institutions. Every year it was part of compliance training to be reminded that if you notice, for instance, money laundering or financial fraud, you can be personally liable and go to jail.

This isn't a new concept at all. Professional engineers have similar levels of risk if they breach ethics, though I don't know if it's criminal or just self regulatory and civil.

Yup. When I worked in the defense industry, even as an unlicensed engineer, I was bound by threat of prosecution to report a wide category of violations. Per our agreement with the US DoD, even workplace injuries which could impact our readiness fell under this definition. Now that I'm over in the finance space, if I ever notice anything suggesting a financial crime, I am required by law to report it.

We already put people in jail for false timesheets. Wage theft is in the billions .

https://www.justice.gov/usao-md/pr/nsa-contractor-pleads-gui...

Yes. Theft is a crime regardless of how it's done.