Embezzlement is essentially the same as stealing, the primary difference being that the person doing the taking is someone who has been entrusted with the material in question. Embezzlement is generally proscribed in Chapter 812 of the Florida Statutes entitled “Theft, Robbery, and Related Crimes.”
Embezzlement is specifically defined as the fraudulent taking of personal property with which one has been entrusted, especially as a fiduciary. The criminal intent for embezzlement –unlike larceny and false pretenses –arises after taking possession, as opposed to before or during the taking.