Northampton County Embezzlement Attorney

One type of theft offense that often occurs is embezzlement, which involves someone within an organization who unlawfully diverts company property for their financial gain. These offenses are most commonly committed by an employee who is trusted with managing the organization's finances. Often the theft will go undetected for long periods. In more than 28% of cases, the crime continues for more than five years.

Understanding Embezzlement

The crime of embezzlement involves theft, which is an act that deprives a rightful owner of their property. This form of theft is committed by an individual that is operating in a fiduciary role for the property owner. A fiduciary is translated in Latin as “to trust.” In this context, the crime is committed by a professional who is employed or contracted by an organization. Examples may include an accountant, attorney or employee.

Examples of Embezzlement:

  • Funds are diverted from a company bank account for personal use
  • Engaging in a scheme with a third-party contractor to submit payment(s) for nonexistent products or services
  • An employee using a company credit card or petty cash for personal expenses
  • The manipulation of data used in payroll generation to obtain additional compensation

Theft by Unlawful Taking or Disposition (§3921)

This is a charge that may apply to embezzlement cases. The offender intentionally deprives or otherwise unlawfully disposes of the property of another. This form of theft may involve moveable or unmovable property.

Theft by Deception (§3922)

This is a theft offense that may be committed by an offender who “creates or reinforces a false impression” or hinders someone's ability to obtain information that is likely to “affect his judgment of a transaction.” Deception may be used intentionally by someone functioning in a “fiduciary or confidential” role.

Misapplication of Entrusted Property (§4113)

This is a theft offense that applies specifically to property that belongs to a government entity or financial institution. The offender is acting in a fiduciary role when they handle the organization's property in a manner that creates a “substantial risk of loss or detriment.” 

Level of Offense


Maximum Incarceration

Maximum Fine

First-Degree Felony

More than $500,000

20 years


Second-Degree Felony

Between $100,000 and $500,000

10 years


Third-Degree Felony

Between $2,000 and $100,000

7 years


First-Degree Misdemeanor

Between $200 and $2000

5 years


Second-Degree Misdemeanor

Between $50 and $200

2 years


Offender Restitution (§1106)

In addition to any penalties imposed, a convicted offender may be ordered to make restitution to a victim for property “stolen, converted or otherwise unlawfully obtained.” If an offender is ordered to make restitution, it may be formally required for compliance with their probation or parole. Those who fail to comply with an order for restitution may be charged with contempt of court or face consequences associated with a probation or parole violation.

Experienced Defense Lawyer for Theft Offenses

Have you been charged with a serious theft offense such as embezzlement? Attorney Joseph D. Lento has spent many years effectively representing clients in the Northampton area criminal courts. In addition to penalties such as fines and incarceration, those convicted of these types of crimes may have difficulty in obtaining employment due to their criminal record.  Contact the office today at (888) 535-3686 for a consultation.

Contact Us Today!

The LLF Law Firm Team has decades of experience successfully resolving clients' criminal charges in Philadelphia and the Pennsylvania counties. If you are having any uncertainties about what the future may hold for you or a loved one, contact the LLF Law Firm today! Our Criminal Defense Team will go above and beyond the needs of any client, and will fight until the final bell rings.

This website was created only for general information purposes. It is not intended to be construed as legal advice for any situation. Only a direct consultation with a licensed Pennsylvania, New Jersey, and New York attorney can provide you with formal legal counsel based on the unique details surrounding your situation. The pages on this website may contain links and contact information for third party organizations - the Lento Law Firm does not necessarily endorse these organizations nor the materials contained on their website. In Pennsylvania, Attorney Joseph D. Lento represents clients throughout Pennsylvania's 67 counties, including, but not limited to Philadelphia, Allegheny, Berks, Bucks, Carbon, Chester, Dauphin, Delaware, Lancaster, Lehigh, Monroe, Montgomery, Northampton, Schuylkill, and York County. In New Jersey, attorney Joseph D. Lento represents clients throughout New Jersey's 21 counties: Atlantic, Bergen, Burlington, Camden, Cape May, Cumberland, Essex, Gloucester, Hudson, Hunterdon, Mercer, Middlesex, Monmouth, Morris, Ocean, Passaic, Salem, Somerset, Sussex, Union, and Warren County, In New York, Attorney Joseph D. Lento represents clients throughout New York's 62 counties. Outside of Pennsylvania, New Jersey, and New York, unless attorney Joseph D. Lento is admitted pro hac vice if needed, his assistance may not constitute legal advice or the practice of law. The decision to hire an attorney in Philadelphia, the Pennsylvania counties, New Jersey, New York, or nationwide should not be made solely on the strength of an advertisement. We invite you to contact the Lento Law Firm directly to inquire about our specific qualifications and experience. Communicating with the Lento Law Firm by email, phone, or fax does not create an attorney-client relationship. The Lento Law Firm will serve as your official legal counsel upon a formal agreement from both parties. Any information sent to the Lento Law Firm before an attorney-client relationship is made is done on a non-confidential basis.