In a small town most people with a salary only make enough to cover their daily expenses, yet there are number of large jewelry outlets in the town, selling expensive jewelry costing a years income for a single piece. There is no way a salaried person or a small business owner can afford to purchase the expensive jewelry, only corrupt officials and their families who have plenty of cash, can afford to purchase the expensive jewelry.
These corrupt officials will abuse their power and make fake accusations against an innocent person so that they can extort money from their victim for the rest of their lives. They will demand the bribe in cash, so that no official records are retained, and then use it to purchase jewelry, which can be worn on different occasions and also is a investment, especially when it will have precious gemstones like diamonds, emeralds and jewelry.
So though these officials are quick to make false allegations against innocent people, they themselves have a lot of black money, usually invested in jewelry.