From personal experience, someone who orchestrates this sort of crime sets up a fall guy. The person who mis-declared the contents is probably just a pawn. It is surprisingly easy to manipulate young ambitious people, ideally from poor immigrant roots who have been preconditioned to observe a code of silence, if the senior person implies it is a routine business practice. Then they get caught, the fog lifts, and they blame themselves because the prosecutor/investigator has a rock-solid case.