A recent statistical report indicated that employee theft costs organizations in the U.S. more than $50 billion each year. Businesses that are small or mid-sized are the victim in roughly 68% of the cases. Employee embezzlement may occur within corporations, government agencies, nonprofit organizations, and any other entity. Many of these cases are filed in U.S. federal courts in addition to state venues.
Investigators in Lancaster County
County Detectives are used to investigating allegations of fraud, embezzlement, and other types of white-collar theft offenses. The Office of the District Attorney also has a Computer Forensic Unit that is used in many investigations of financial crime.
Defining Embezzlement
Acts of theft such as embezzlement involve an offender who intentionally deprives a rightful owner of their property. Embezzlement is unique because the perpetrator is one that is entrusted. This is commonly referred to as a fiduciary relationship where it is assumed that the individual will act in the organization's best interest. Prosecutors may file charges in embezzlement cases as one of several theft crimes in Pennsylvania.
Misapplication of Entrusted Property (§4113)
This offense occurs when some property is disposed of unlawfully to the detriment of the owner. Although the perpetrator may be in a fiduciary capacity, they intend is to benefit themselves. This often involves a person who is responsible for the property of a governmental entity or financial institution.
Theft by Improper Disposition of Funds Received (§3927)
This is committed through acts of intentional property theft where the offender treats “property obtained as his own.” The property involved is intended “for a specific use.” For example, perhaps a receivable that is to be deposited into the company account is diverted for the offender's personal use.
Examples of Acts of Embezzlement
- The creation of “false expenses” that are paid to divert funds
- Organizational funds may be used for a payment to a “contractor” that has partnered with the offender in the scheme
- An internal audit reveals that checks were fraudulently stamped with the signature of the owner to appear legitimate
- A payroll department employee discretely increases their hourly pay rate or monthly salary amount
The level of the criminal offense for theft will be based on the value of the theft. Often those who embezzle funds will divert small amounts of funds over a long period in efforts to avoid attracting any attention.
|
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 |
Restitution for Theft in Lancaster County
Those convicted of a theft offense are likely to be responsible for compensating the victims. The court is responsible for calculating the amount that an offender must repay. Compliance with these court orders of restitution is largely handled by the Collections Enforcement Unit of Adult Probation and Parole Services.
Seasoned Defense Attorney for White Collar Offenses
Our Criminal Law Team has been representing clients that are alleged to have committed theft offenses such as embezzlement for many years. We will ensure that your rights are protected throughout the legal process and we employ a comprehensive defense strategy. Contact our office today for a complimentary case evaluation at (888) 535-3686.
