What is Embezzlement?

Are you being investigated for embezzlement, or have you been charged with a theft offense involving embezzlement under state or federal law? If so, it is essential to understand the charges you are facing. Our white collar criminal defense lawyers in Tampa can explain embezzlement to you in more detail, and we can provide you with more information about how this crime is treated under state versus federal law in Florida.

Defining Embezzlement

The US Supreme Court first defined the term “embezzlement” more than 130 years ago in the case Moore v. United States (1895). In that case, the Court defined embezzlement as follows:

“Embezzlement is the fraudulent appropriation of property by a person to whom such property has been entrusted, or into whose hands it has lawfully come.”

The Court distinguished between embezzlement and larceny, explaining that embezzlement “differs from larceny in that the original taking was lawful, or with the consent of the owner, while in larceny the felonious intent must have existed at the time of the taking.” In other words, for a person to be accused of embezzlement as opposed to a more ordinary theft offense, the person typically has a fiduciary duty that they breach by taking the property.

According to Merriam-Webster, embezzlement is the “fraudulent appropriation of property by a person to whom it has been entrusted (as of an employer’s money by his clerk or of public funds by the officer in charge.”

Federal Charges for Embezzlement

Federal charges for embezzlement underscore this fiduciary duty in the elements of the offense. A person can be convicted of embezzlement under 18 USC 666(a)(1)(A) if the prosecution can prove the following:

• Trust or fiduciary relationship exist;
• Property came into the defendant’s possession through their employment;
• Defendant fraudulently or unlawfully appropriated the property for the own use; and
• Defendant acted with intent to deprive the owner of the property.

Embezzlement Charges Under State Law in Florida

Embezzlement is typically charged under Section 812.014 of the Florida Statutes as a theft offense when it is charged under state law. A person commits the broad offense of theft “if he or she knowingly obtains or uses, or endeavors to obtain or to use, the property of another with intent to, either temporarily or permanently” do one of the following:

• Deprive the other person of their property; or
• Appropriate the property for their own use (or for another’s use) when they are not entitled to do so.

Contact Our Tampa Criminal Defense Lawyers for Help Defending Against Embezzlement Charges or Other Theft Defenses Under State or Federal Law in Florida

Embezzlement is a type of white collar theft crime that can result in charges under state or federal law. If you are facing charges for embezzlement or any other type of theft under the Florida Statutes or under a federal statute, you should seek legal advice as soon as possible. One of the experienced Tampa white collar criminal defense attorneys at the Law Offices of Daniel J. Fernandez, P.A. can discuss the details of your case with you and can begin working on a defense strategy that is specifically tailored to those facts. We represent clients facing theft offenses under state and federal law, and we can speak with you today about building a strong defense strategy. Contact our firm for more information.

Sources: 

justice.gov/archives/jm/criminal-resource-manual-1005-embezzlement

leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0800-0899/0812/Sections/0812.012.html