The payments are an act of fraud as they deprive the company of resources for no tangible business purpose. No contract authorizes the use of payments to bypass communications controls and exfiltrate data.

The act of communicating privileged or sealed information on itself is at minimum contempt of court and perhaps theft of government property, wire fraud or other crimes. Typically accounts payable aren’t aware of evidence gathering or discovery, so the actor is also facing conspiracy or other felonies.