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Typically the jurisdiction (state, country, whatever) has the authority to prosecute - IF - they have any statues on their books that make the scam illegal. It is surprising how many nations have not enacted such laws. Some have chosen not to because the illegal activities provide revenue for them. Sometimes you will even find government officials involved in the illegal activities - mostly via bribes and such.

If the US has an extradition treaty with the nation where the perpetrator resides, they file charges and seek to extradite the perpetrator to the USA for prosecution.

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Q: Who has legal authority to prosecute the perpetrator of an Internet scam when the perpetrator is not in the US?
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