4 questions before you choose the route.
This page identifies the right question and evidence. It does not determine the legal outcome on a reader’s facts.
Whose property?
Unit vs personal.
OwnerRole advantage used?
position or office element.
RoleTake vs temporary divert?
Embezzlement vs misappropriation.
IntentInternal hold done?
Resolve the internal hold done question separately before choosing the route.
HoldWorking rule: Occupational embezzlement under Criminal Law targets persons who take unit property by virtue of office.
The signal ledger.
These facts move the question beyond a label and into a product, money-flow and control analysis.
Bring a compact evidence docket—not a pitch deck.
Give a compliance team or counsel the operating facts that reveal the perimeter.
Questions people ask before they build.
Short answers for orientation. The right result can change with the service model and current rules.
Is this the same as fraud?
No. Fraud is deception of a victim; embezzlement is taking unit property via role.
Where is a manager funds narrative?
Keep related case guides such as owner-manager misappropriation pieces — link,.
Primary authorities
Reviewed sources support orientation, not a fact-specific assessment.