A suburban Chicago resident has been ordered to pay more than $41,000 in restitution after pleading guilty to theft of Paycheck Protection Program (PPP) loans during the COVID-19 pandemic, according to Illinois Attorney General Kwame Raoul.
Samantha Hower, 37, of Elmwood Park, Illinois, was sentenced by Cook County Circuit Court Judge James Novy. She pleaded guilty to a Class 2 felony theft by deception and will serve two years of second chance probation in addition to paying full restitution.
“It is unacceptable that anyone would take advantage of Paycheck Protection Program loans, which were intended for struggling business owners during the COVID-19 pandemic,” Raoul said. “I will continue to hold individuals accountable if they exploit critical aid programs for their own financial benefit.”
The case originated from a referral by the Illinois Office of the Executive Inspector General and was investigated by the Illinois State Police. According to Raoul’s office, Hower applied for PPP loans from the U.S. Small Business Administration using false claims about owning a non-existent business. She received $20,833 in April 2021 and another $20,833 in May 2021 through two fraudulent applications.
Senior Assistant Attorney General Haley Bookout from Raoul’s Public Integrity Bureau and Assistant Attorney General Kiran Gupta from Raoul’s Special Prosecutions Bureau prosecuted the case.

