A person namely a clerk or employee who fraudulently embezzles, some or part thereof, any property in possession of their employer shall be deemed to have stolen that property and is liable for that offending.

The maximum penalty for this offence is ten years imprisonment.

It may be a defence to the charge if you:

  • Were acting under duress;
  • Honestly believe it was necessary to offend to avoid a threatened danger.

The police must prove that you:

  • acted dishonestly;
  • were a clerk and/or an employee where the property was embezzled;
  • received the property on account of your employer depriving them permanently of their property;
  • embezzled the property.

Where the value of the property exceeds $5,000, this falls into a Table 1 offence which means that either the DPP or the accused can elect to have the matter dealt with in the District Court.

Where the value of the property does not exceed $5,000, this falls into a Table 2 offence which means that the DPP can elect to have the matter dealt with in the District Court.