What legal recourse do I have and at what level to recover the money?

Last year my adult son’s friend sent emails stating a need for money to cover several court costs, fines, bail for my son. Some amounts were in the $9,000 range while others were in the $10,000 range. We wire transferred funds from my bank account into my son’s bank account in another state. Later, we learned there were never any charges nor bail nor fines. It was all fabricated. However this ‘friend’ somehow accessed my son’s account and withdrew the money. How do I proceed? Thank you for sharing your perspective in this matter.