According to the Pennsylvania Uniform Crime Reporting data for 2017, there were roughly 1,135 embezzlement offenses. This equates to roughly 8.9 offenses per 100,000 people, which is a 10.1% increase over 2016. The Delaware County District Attorney's Office is often involved in the investigation of the many types of white-collar crime. They are often assisted by members of the Pennsylvania State Police.
What is Embezzlement?
Embezzlement involves acts of theft that are knowingly committed that deprive the victim of property. These offenses are unique because the perpetrator has been entrusted with managing the property based on their position with a business, governmental organization or other entity. This entrustment is referred to as being a fiduciary relationship.
Theft by Unlawful Taking or Disposition (§3921)
Theft involves unlawful actions that deprive an owner of the property. The definition of property is simply anything that has value and it may be intangible. The Pennsylvania Code classifies the property as being either movable or immovable. Movable property is something that can be moved or relocated without being destroyed; therefore, something like a home would be deemed as immovable.
Misapplication of Entrusted Property and Property of Government or Financial Institutions
This offense (§4113) involves taking possession of or disposing of property in a manner that is known to be unlawful. The perpetrator, who is often an employee or officer of an organization, commits the act for their benefit—not that of the organization. Theft offenses are graded based on many potential circumstances. One primary guide for determining the level of an offense is the value of the property involved.
This following chart outlines the five most serious levels of theft offenses and the value of the property that corresponds to each.
|
First-Degree Felony |
Second-Degree Felony |
Third-Degree Felony |
First-Degree Misdemeanor |
Second-Degree Misdemeanor |
|
Over $500,000 |
$100,000 to $500,000 |
$2,000 to $100,000 |
$200 to $2,000 |
$50 to $200 |
Orders for Restitution
Those in Pennsylvania that are convicted of theft offenses may be ordered to make restitution to the victim. This involves the return of the property, which in cases of embezzlement, is typically repaying the amount that was lost.
Alternative Sentencing and Diversionary Eligibility
Alternative Rehabilitative Disposition (ARD) programs are among several types of diversionary programs that certain offenders may qualify for. It is designed for first-time criminal offenders with non-violent offenses. Successful completion of these programs, which may span up to 24 months, may be eligible to have their charges dismissed. Eligibility is generally reserved for those with Level 1 or Level 2 offenses under the Commission on Sentencing guidelines. Consult with your defense attorney for additional information.
Long-Term Consequences
Those charged with serious crimes such as these are strongly encouraged to secure legal representation that is adept in criminal defense. A conviction may lead to a significant period of incarceration and fines of up to $25,000. The conviction can also impede your ability to obtain future employment with evidence of a theft conviction on your criminal record.
Attorney Defends Allegations of Embezzlement in Pennsylvania
Joseph D. Lento is an attorney that has been aggressively representing clients facing criminal charges for many years. He will closely review all details associated with the case in order to devise an effective defense strategy. Contact the office today at (888) 535-3686 for a consultation.
