The Betrayed (2008) on Netflix

Plot summary

Jamie is a young mother whose car is wrecked in what appears to be a hit and run, and she is held in a warehouse while her diabetic son Michael is missing. A masked man, Alek, tells her that her marriage was a lie: her husband Kevin took forty million dollars from Falco, his boss, and from three other drug lords in a crime syndicate. Jamie does not accept his account and demands proof that Michael is still alive. Alek plays her audio tapes of the boy and of her own home, which he says has been bugged since the wedding. He tells her she must dig up a lead on the missing cash, or she and Michael will both die.