Embezzlement

Embezzlement usually involves the theft or misappropriation of money or property from an employer or entity for which the Defendant worked, volunteered, or otherwise had a relationship with. Embezzlement can occur when a cashier pockets money from the cash register, or when a cashier purposely fails to ring up items for family or friends in the checkout line so the items can be stolen. Embezzlement occurs when a secretary or an accountant fails to make the required deposits for a business and keeps the money for him or herself, which can sometimes result in severe and crippling losses.  In Michigan the offense of Embezzlement can be either a felony or a misdemeanor depending upon the prior record of the Defendant, the fair market value of the property embezzled and/or the amount of money taken, and if the embezzlement involves a nonprofit corporation or charitable organization.  For any embezzlement offense it is strongly advised that you hire outstanding legal counsel, such as Attorney Daniel Hilf.

In most cases, to prove Embezzlement charges the prosecution must establish beyond a reasonable doubt that:

1)   The Defendant had a relationship of trust with an individual or entity because the Defendant was an employee, volunteered, or otherwise had a relationship with the individual or entity;

2)    The Defendant obtained control of money or property because of this relationship;

3)    The Defendant either dishonestly disposed of the money or property, converted the money or property to his or her own use, or took or hid the money or property with the intent to convert it to his or her own use without the consent of the aforementioned individual or entity;

4)    At the time the Defendant did this, he or she intended to defraud or cheat the aforementioned individual or entity of some property;

5)  That the fair market value of the property or amount of money embezzled was either:

a.      $100,000 or more;

b.      $50,000 or more but less than $100,000;

c.      $20,000 or more but less than $50,000;

d.      $1,000 or more but less than $20,000;

e.      $200 or more but less than $1,000;

f.        Some amount less than $200.

The value of the property or money embezzled in separate incidents if part of a scheme or course of conduct within a 12 month period can be added together when deciding whether the Prosecutor has proved the amount required beyond a reasonable doubt. If the scheme or course of conduct is directed against only 1 person, governmental entity, legal entity, mortgagee, lessor, or vendor, no time limit applies to the aggregation of the amounts embezzled.

The punishment for Embezzlement is usually as follows:

a.    Embezzlement of $100,000 or more is a 20 year maximum felony in Michigan. It is also a 20 year felony if the amount was $50,000 or more but less than $100,000 and either the Defendant had a prior Embezzlement conviction or the victim is a nonprofit corporation or charitable organization.

b.    Embezzlement of  $50,000 or more but less than $100,000 is a 15 year maximum felony in Michigan.  It is also a 15 year felony if the amount was $20,000 or more but less than $50,000 and either the Defendant had a prior Embezzlement conviction or the victim is a nonprofit corporation or charitable organization.

c.       Embezzlement of $20,000 or more but less than $50,000 is a 10 year maximum felony in Michigan.  It is also a 10 year felony if the amount was $1,000 or more but less than $20,000 and either the Defendant had a prior Embezzlement conviction or the victim is a nonprofit corporation or charitable organization.

d.     Embezzlement of $1,000 or more but less than $20,000 is a 5 year maximum felony in Michigan.  It is also a 5 year felony if the amount was $200 or more but less than $1,000 and either the Defendant had a prior Embezzlement conviction or the victim is a nonprofit corporation or charitable organization.

e.   Embezzlement of $200 or more but less than $1,000 is a 1 year maximum misdemeanor. It is also a 1 year maximum misdemeanor if the amount was some amount less than $200 and either the Defendant had a prior Embezzlement conviction or the victim is a nonprofit corporation or charitable organization;

f.      Embezzlement of some amount less than $200 is a 93 day maximum misdemeanor.

Other Embezzlement offenses include: Embezzlement by a Public Officer $50 or More (a 10 year maximum felony); Embezzlement by Administrator/Executor/Guardian (a 10 year maximum felony); Embezzlement by Financial Institutions (a 20 year felony); Embezzlement by Warehouses (a 4 year felony).

Restitution is always a part of the Court’s sentence for these types of cases. The Court has the option of ordering treble damages in Embezzlement cases. The Court can also impose consecutive sentencing to any imprisonment imposed for any other criminal offense if the victim was either a nonprofit corporation or charitable organization, a person 60 years of age or older, or a vulnerable adult (mentally disabled, a court ward, etc.).