Originally Posted by BradM

Basically provide a service that you have no intention of following through with.

If you can design a basic banner, or a website - have a "monthly special" for a SUPER cheap price that dozens and dozens of people can not possibly pass up. Once you have collected a decent amount of money, let everyone know who paid you that due to the extreme backlog it may take time to get their design out. Give excuses every week, and refund ONLY those who bitch to the point where you could get "called out" big time and blow your entire plan by causing panic.

Once you have managed to do whatever you need to do with the money and get it back after X months, begin slowly paying back those who demand it.

Never pay back the people who don't cause a fuss.

And there you have it.