As the other commenter has posted, refunds for inexistent bookings or refunds for someone else's booking are pretty frequent.
Other simple stuff is overdue payments for fictive deliveries such as soaps, toilet paper, cleaning bills or even outsourced work.
The more complex scams involve making bookings and sending packages with fees and totals paid by the recipient, they try to convince the receptionists that their package needs to be delivered, and an actual delivery of random stuff happens using a real delivery company to complete the scam. They don't always mention that there's payment required on delivery.
Other scams involve claiming lost luggage, wallets, electronics without them being the owners, and trying to convince the receptionist to send the item internationally. We're a hotel next to the airport, so international travellers are the norm, plus we have a room full of lost stuff. They make a booking with a fictional name, then cancel it or no show, and then ask for their black luggage, black wallet, tablet, gold bracelet, etc.
