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1) Formally charging a person with a crime either by a prosecuting attorney filing charges against or through a grand jury indictment of that person. 2) Informally stating that a person has committed an illegal or immoral act. 

Illustrative caselaw

See, e.g. Rothgery v. Gillespie County, Tex., 554 U.S. 191 (2008) and U.S. v. Patterson, 150 U.S. 65 (1893).

See also