What must an employee demonstrate in order to be guilty of embezzlement?

In order to be guilty of embezzlement, an employee must willingly keep value that has been entrusted to them. Embezzlement is defined as the fraudulent taking of personal property or money by someone to whom it was entrusted. This act involves a clear intent to permanently deprive the owner of the property in question. The key element is the employee's intention and control over the assets, which supports the notion that they planned to misappropriate these assets for personal use.

Demonstrating this intent to unlawfully take what is not theirs is a crucial component of embezzlement. It emphasizes the breach of trust inherent in the relationship between the employee and employer. The specific rank of the employee, length of service, or whether they reported their actions to their employer does not directly influence the determination of embezzlement; rather, it's the intent to take and keep what was entrusted that is central to this crime.