Embezzlement in Georgia is prosecuted as theft by conversion, since the state’s criminal code does not list a separate crime by that name. The offense occurs when a person who lawfully holds money or property belonging to someone else fraudulently converts it to their own use, breaching the trust under which they held it. The key distinction from ordinary theft is that the offender began with lawful possession.
An employment relationship is the most common setting, because employees are routinely entrusted with funds or inventory, but any position of lawful custody can support the charge. A bookkeeper diverting company funds, a trustee misusing estate assets, and an agent pocketing client money all fit the same pattern. What matters is the lawful possession followed by the wrongful conversion.
The conduct can take different forms. A conversion may happen all at once through a single large misappropriation, or gradually through a series of small takings that add up over time. An intention to repay the money later does not undo the crime, since the offense is complete once the property is converted. Sophisticated schemes often involve falsified records or altered books meant to hide the diversion.
Penalties track Georgia’s general theft scale, which is driven by the value involved. Property worth $1,500 or less is a misdemeanor, while higher amounts are felonies with prison ranges that climb as the value rises, reaching the most serious tier above $25,000. The dollar figure sets the punishment level, so the amount taken often becomes the central dispute in an embezzlement case, and the records used to conceal the conversion frequently turn into the very evidence that proves it.