Huh. All ATMs have cameras in front of them, so you will be on tape as you are reprogramming it, assuming you are using the front panel for physical access. If you have to log in (swipe your card) to exploit a backdoor or loophole, then you will be logged and the police would have a name and bank with tons of sensitive info to link to you. I can see how it would be easy to get caught. If you don't require physical access to the machine, then that isn't something that a spoofed MAC address, public unlogged internet, and proxy can't help (ie: do that).
As far as charges, I'm not sure. It seems like everyone else should be charged with theft for taking money they shouldn't! There would be definite civil penalties, plus your state's version of anti-hacking laws, etc.
If you are going to do this, or are advising someone who is doing this, and they plan on physically accessing the machine, plan on getting caught.
