Criminal financial abuse requires a theft or embezzlement from an elder or dependent adult.
If the defendant is a caretaker (stands in a position of trust to the victim), it does not matter whether or not the defendant actually knew the victim's age or dependency. If the victim is not a caretaker (a telemarketer who never meets the victim, or a complete stranger), the defendant must know or should reasonably know of the age or dependency of the victim.
There are many examples of financial abuse. Some examples from Contra Costa County include: