Secondly, there is an acceptable level of acceptance and apology, and thirdly financial restitution," said John Miller.
"This isn't restitution," said Mr. Sefihas, head of the Jewish council.
"It was sort of hiding in plain sight" at the Clarksons' house while preservationists kept dropping hints encouraging its restitution, said Eric Jackson-Forsberg, curator of the Martin House.
If it is a phone or Internet purchase — called a card-not-present transaction — the bank that hosted the merchant account that received the ill-gotten charges must make restitution, said Ms. Litan, the Gartner analyst.
"A lot of Nazi-looted art ended up in Bavaria, and there is still a great deal to do there in terms of transparency, provenance research and restitution," said Anne Webber, co-chairwoman of the Commission for Looted Art in Europe.
And if league representatives were found liable for a fraud charge, the Alliance's insurance could balk at paying restitution, said Tammi Gaw, a Washington attorney focused on sports law.
Money-laundering statutes generally carry stiffer penalties, are regarded more seriously by courts and make it easier for prosecutors to force defendants to forfeit assets and make restitution, said Robert G. Morvillo, a white-collar criminal defense lawyer in New York.
"My advice is not to jump quickly out of a 529 plan, because when all is said and done, the potential impact to the bottom line is probably very small and companies are offering restitution," said Joseph H. Hurley, chief executive of Savingforcollege.com, a Web site that helps consumers research the plans across the country.
If you are too sick to get out of bed, you will have to meet with your boss when you return and find some way to make restitution, said Dallas Teague Snider, founder of Make Your Best Impression, a business etiquette consulting firm in Birmingham, Ala.
But in a 141-page document of legal advice – the details of which have been leaked exclusively to the Guardian – QCs specialised in cultural restitution say Elgin clearly exceeded the authority, or firman, he was given when he ordered the treasures to be "stripped" from the monument.
