How is embezzlement defended under Georgia criminal defense law?
Georgia has no statute named embezzlement. It’s generally charged as theft by conversion under O.C.G.A. § 16-8-4, which applies when someone lawfully got funds under “an agreement or other known legal obligation to make a specified application” and “knowingly converts” them to their own use.
Defense points.
- Authority. Was the spending allowed? Owner-employees and family businesses may have loose expense practices. The company’s past conduct can be important.
- Known obligation. The state must prove a specific duty to apply the funds in a particular way. A general debt isn’t conversion.
- Knowing conversion. A bookkeeping error isn’t enough, nor is poor management.
- Who did it. With several people having access, logins and signatures matter.
- Amount. Under § 16-8-12, the value sets the grade, and forensic accountants may disagree.
Presumption. Section 16-8-4(b) presumes intent when an officer or employee of a government or financial institution fails to pay on an account upon lawful demand. It doesn’t apply to everyone.
Time limit. Section 17-3-1(c) sets four years for most felonies, but § 17-3-2(2) excludes periods when the crime or the person is unknown, and (3) covers public officials and conversion of public property.
Related. Section 16-8-12(a)(3) raises the penalty for fiduciaries who steal, including up to 15 years in stated circumstances. Federal charges may apply if a bank or a federal program is involved.
Restitution and civil. Repayment can affect negotiations but isn’t a defense. The employer can sue, and a statement in that case may be used. A lawyer should see any “repayment agreement” before it’s signed.
General information about Georgia law as of November 2026. It is not legal advice and does not create an attorney-client relationship.