Navigating allegations of embezzlement can be complex and overwhelming. Continue reading to discover how this crime is charged and penalized, and work with an experienced Atlanta white-collar crime lawyer for skilled representation.
What is Embezzlement in GA?
Embezzlement is a type of white-collar crime involving the fraudulent appropriation of funds or property that an individual has been entrusted to manage. It typically occurs when an employee, fiduciary, or some other agent unlawfully converts assets for personal gain, betraying the trust placed in them by the owner or organization. When someone lawfully receives property but later uses, transfers, or converts it for personal benefit without the owner’s permission, it is considered embezzlement.
In Georgia, embezzlement is not considered its own standalone offense. Instead, it can be prosecuted under various theft-related statutes, including theft by taking (O.C.G.A. § 16-8-2), theft by deception (O.C.G.A. § 16-8-3), and theft by conversion (O.C.G.A. § 16-8-4). Embezzlement is most closely related to theft by conversion, which occurs when an individual, having lawfully obtained funds or property, knowingly converts the funds or property to their own use in violation of the agreement or obligation.
Examples of conduct that can be considered embezzlement in Georgia include:
- An employee in an accounting department altering company financial records to write checks to themselves
- A trustee of an estate transferring funds from the estate’s bank account into their personal investment portfolio
- A retail store manager taking cash payments from customers and pocketing the money instead of depositing it into the company account
Understanding what embezzlement is and how it is prosecuted is crucial for those facing allegations in Georgia.
What Are the Penalties for Embezzlement in GA?
Because embezzlement falls under the category of theft in Georgia, it is also penalized as a theft conviction would be. The penalties depend on the value of the property involved in the offense.
- $1,500 or less: Up to 1 year in jail
- Greater than $1,500 but less than $5,000: 1 to 5 years in prison
- At least $5,000 but less than $25,000: 1 to 10 years in prison
- $25,000 or more: 2 to 20 years in prison
In addition to these standard sentencing guidelines, fines, restitution, probation, and professional licensing consequences could apply. Aggravating circumstances could lead to enhanced penalties, such as when the victim is a particularly vulnerable person.
What Defenses Can Be Used?
A strong defense against embezzlement charges often involves challenging the prosecution’s ability to prove criminal intent. The following could be effective in your case:
- Lack of intent: You could argue that it was an honest mistake, accidental, or poor accounting, not an intentional, fraudulent conversion
- Claim of right: You could have genuinely believed you were entitled to the property or funds in question, maybe based on a misunderstanding
- Challenging the evidence: Question the chain of custody or the accuracy of financial records presented by the prosecution
For more information and help building a strong defense, reach out to an experienced attorney today.
