Embezzlement


Nature

The misappropriation, or fraudulent conversion, of property (often funds) by a person who already has it in his lawful possession. Unlike larceny, which is a crime against possession, embezzlement is a crime against ownership.

Incidence

Notorious examples of embezzlers are Ferdinand and Imelda Marcos who are alleged to have siphoned more than $100 million from the Philippines.


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