Accused of embezzlement in West Covina? You’re facing devastating California Penal Code Section 503 and 504 charges carrying felony convictions, state prison sentences, massive restitution orders totaling hundreds of thousands or even millions of dollars, permanent criminal records branding you as “thief” and “fraudster,” complete destruction of professional careers, and civil lawsuits from employers seeking triple damages. Whether charged with stealing from your employer, misappropriating client funds, falsifying financial records, converting company property for personal use, or orchestrating complex financial schemes, embezzlement convictions annihilate employment opportunities in finance, accounting, healthcare, legal professions, government positions, and any career requiring trust, bonding, or professional licensing.
Los Angeles County prosecutors and regulatory agencies aggressively pursue embezzlement cases, conducting extensive financial investigations, employing forensic accountants, seeking maximum prison sentences, and demanding full restitution regardless of your ability to pay—leaving you financially ruined and imprisoned.
At Tu Defensor Criminalista, we provide relentless criminal defense representation for clients throughout West Covina and the entire San Gabriel Valley facing embezzlement charges, employee theft accusations, and white collar crime prosecutions. Our experienced criminal defense team understands California’s complex embezzlement statutes, forensic accounting principles, financial investigation techniques, and the catastrophic consequences these charges bring to your career, reputation, and freedom. We fight aggressively to challenge weak financial evidence, expose flawed accounting analyses, demonstrate legitimate business purposes for questioned transactions, negotiate charge reductions and favorable restitution terms, and pursue case dismissals or acquittals at trial.
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California law defines embezzlement as the fraudulent appropriation of property by someone to whom it has been entrusted. Unlike traditional theft or burglary where property is taken without permission, embezzlement occurs when someone lawfully possesses property initially but then misappropriates it for personal benefit. This distinction makes embezzlement charges particularly serious because they involve violations of trust relationships.
California Penal Code Section 503 defines embezzlement: “Embezzlement is the fraudulent appropriation of property by a person to whom it has been intrusted.” Section 504 states that embezzlement is “punishable in the manner prescribed for theft of property of the value or kind embezzled.”
To secure an embezzlement conviction, the Los Angeles County District Attorney must prove each element beyond reasonable doubt:
1. The property owner entrusted property to you – You had lawful possession or control of property, money, or assets belonging to someone else. This trust relationship typically arises through employment, fiduciary duties, contractual obligations, or professional relationships. Common examples include employees handling company funds, accountants managing client money, trustees controlling estate assets, or corporate officers overseeing business finances.
2. The owner trusted you with the property because of your relationship – The trust relationship was the basis for giving you control. Employers trust employees to handle business assets, clients trust professionals with their funds, and investors trust financial advisors with their money.
– You appropriated the property for purposes other than intended by the owner. This includes taking money for personal use, transferring assets to yourself, using company resources for personal benefit, or any unauthorized appropriation.
4. You intended to deprive the owner of the property’s use – You acted with fraudulent intent to permanently or temporarily deprive the owner of the property. Prosecutors need not prove you intended to permanently keep the property—temporary deprivation with intent to defraud suffices.
The critical distinction from other theft crimes is lawful initial possession. If you broke into an office and stole money, that’s burglary. If your employer gave you access to funds which you then misappropriated, that’s embezzlement.
Embezzlement cases take many forms depending on the defendant’s position, relationship to the victim, and nature of misappropriated property:
Embezzlement penalties depend on the value of property misappropriated and whether prosecutors charge the offense as misdemeanor or felony:
Petty Theft Embezzlement (Property valued under $950): Since Proposition 47’s passage in 2014, embezzlement of property valued at $950 or less is typically charged as misdemeanor petty theft:
Grand Theft Embezzlement (Property valued over $950): When embezzled property exceeds $950 in value, prosecutors charge grand theft which can be filed as misdemeanor or felony (wobbler offense):
Misdemeanor Grand Theft:
Felony Grand Theft:
Enhanced Penalties for High-Value Embezzlement:
California Penal Code Section 12022.6 provides sentence enhancements for embezzlement exceeding certain thresholds:
According to the California Department of Justice’s criminal statistics data, Los Angeles County prosecuted over 3,200 embezzlement and employee theft cases in 2022, with convictions rates exceeding 85% for cases proceeding to trial. The median restitution order in felony embezzlement cases exceeded $75,000.
Multiple Victim Enhancement (PC 186.11): When embezzlement involves multiple victims with aggregate losses exceeding $100,000, additional consecutive prison sentences of 1 to 5 years apply depending on total loss amount and number of victims.
Beyond criminal penalties, courts impose mandatory restitution orders requiring you to repay victims for all losses. Restitution in embezzlement cases includes:
Restitution orders remain enforceable for decades, survive bankruptcy proceedings, and attach to wages, bank accounts, and property. Many defendants face restitution orders they can never fully repay, resulting in permanent wage garnishments and financial hardship.
Embezzlement convictions expose you to civil lawsuits where employers and victims seek:
Civil judgments combined with criminal restitution orders create crushing financial obligations lasting lifetimes.
Embezzlement convictions trigger automatic license suspension or revocation proceedings for:
Professional license loss ends careers, eliminates income sources, and prevents future employment in licensed fields.
For non-citizens in West Covina and Los Angeles County, embezzlement convictions constitute crimes involving moral turpitude (CIMT) under immigration law, triggering severe consequences:
U.S. Citizenship and Immigration Services classifies fraud and theft offenses as serious CIMT violations. According to Department of Homeland Security data, thousands of non-citizens face removal annually following theft and fraud convictions. Even misdemeanor embezzlement can trigger deportation depending on specific facts and immigration status.
West Covina, a diverse city of over 106,000 residents in eastern Los Angeles County, has a robust business community including retail centers, professional services, healthcare facilities, and corporate offices. This economic activity creates numerous embezzlement prosecution opportunities as businesses discover employee theft and financial misconduct.
The West Covina Police Department investigates embezzlement and white collar crimes reported within city limits. Investigations typically involve:
Officers trained in financial crime investigation examine bank statements, accounting records, emails, and electronic evidence to build embezzlement cases. Many investigations span months or years before arrests occur.
Embezzlement cases from West Covina are prosecuted by the Los Angeles County District Attorney’s Office and heard in the Pomona branch of the Los Angeles County Superior Court at 400 Civic Center Plaza, Pomona, California 91766.
The District Attorney’s Office maintains specialized units handling white collar crimes including embezzlement prosecutions. These units employ:
Los Angeles County prosecutors take embezzlement seriously, particularly cases involving vulnerable victims like elderly persons, nonprofit organizations, or small businesses. They rarely offer favorable plea agreements in high-value cases and routinely seek state prison sentences and full restitution.
Defeating embezzlement charges requires comprehensive legal strategies attacking the prosecution’s evidence and establishing affirmative defenses. Our criminal defense team employs multiple defense approaches:
Embezzlement requires proof of fraudulent intent to deprive the owner of property. We establish lack of criminal intent through:
Good Faith Belief in Right to Property – You genuinely believed you had authorization to use or take the property. Many embezzlement accusations arise from misunderstandings about compensation agreements, authorized expenses, or legitimate business transactions. We present evidence of:
Intent to Return Property – You intended to temporarily borrow property and return it. While risky, we sometimes demonstrate you planned to repay money or return property, negating fraudulent intent to permanently deprive.
Mistake or Accident – The appropriation resulted from accounting errors, bookkeeping mistakes, or inadvertent conduct rather than intentional theft. We present evidence of poor record-keeping systems, accounting confusion, or genuine errors explaining discrepancies.
Prosecutors bear the burden of proving every element beyond reasonable doubt. We challenge insufficient evidence by:
Disputing Forensic Accounting – Forensic accountants employed by prosecution or victims often make errors, rely on flawed assumptions, or misinterpret financial data. We retain defense forensic accounting experts who:
Alternative Explanations for Missing Funds – We demonstrate other explanations for alleged losses including:
Lack of Direct Evidence – Many embezzlement cases rely on circumstantial evidence and financial analysis without direct proof you took money or property. We create reasonable doubt by highlighting:
Embezzlement accusations sometimes result from:
Employer Retaliation – Employers falsely accuse employees of embezzlement to:
We investigate employment history, communications, and circumstances surrounding accusations to expose retaliatory motives.
Scapegoating for Business Losses – Business owners facing financial difficulties or bankruptcy sometimes blame employees for business failures resulting from poor management, economic conditions, or legitimate business losses. We demonstrate the business lost money for reasons unrelated to employee conduct.
Accounting Errors and Misattribution – Sloppy business accounting, poor financial controls, and inadequate documentation create situations where legitimate business transactions appear suspicious. We work with forensic accountants to demonstrate questioned transactions had legitimate business purposes.
If the property owner authorized your conduct, no embezzlement occurred. We establish authorization through:
Express Authorization – Documents, emails, text messages, or verbal communications showing owners explicitly authorized questioned transactions. We present:
Implied Authorization – Course of dealing and established business practices demonstrating implicit authorization. If you conducted similar transactions for years with owner knowledge and without objection, we argue ongoing implied consent.
Policy Compliance – Company policies explicitly allowed questioned conduct. We review employee handbooks, policy manuals, and corporate procedures demonstrating compliance with established rules.
California recognizes “claim of right” as defense to theft crimes including embezzlement. If you honestly believed you had legal right to the property—even if belief was unreasonable—you lacked fraudulent intent required for conviction. We establish claim of right through:
Disputed Compensation – You believed you were entitled to funds as:
Disputed Business Ownership – You believed you had ownership interest in the business entitling you to funds or property.
Debt Offset – You believed taking funds was justified to offset money the business or person owed you.
While claim of right defenses face challenges, they can create reasonable doubt about fraudulent intent.
Many embezzlement cases involve questionable police searches and seizures. We file motions to suppress evidence obtained through:
Illegal Search Warrants – Search warrants for business records, computers, bank accounts, or residences lacked probable cause, contained material falsehoods, or exceeded authorized scope.
Unlawful Seizure of Business Records – Police seized business documents, computers, or financial records without warrants or valid consent.
Miranda Violations – Police interrogated you in custody without providing Miranda warnings or continued questioning after you invoked rights to silence or counsel.
Coerced Statements – Law enforcement used improper interrogation techniques, threats, or promises to obtain statements.
Successful suppression of financial records, computer evidence, or statements often results in case dismissal.
California Penal Code Section 800 establishes time limits for embezzlement prosecution:
We analyze when alleged embezzlement occurred and when victims discovered losses, arguing prosecution is time-barred if filed beyond limitation periods. Discovery rules can be complex—prosecutors sometimes argue tolling until they should have discovered the theft through reasonable diligence.
Facing embezzlement charges in West Covina requires experienced criminal defense attorneys who understand financial crimes, forensic accounting, and white collar prosecution tactics. Our firm provides:
White Collar Crime Experience – We have successfully defended hundreds of clients against embezzlement, fraud, and theft charges throughout Los Angeles County. Our attorneys understand complex financial evidence, accounting principles, and prosecution strategies in white collar cases.
Forensic Accounting Expertise – We work with top forensic accountants and financial experts who analyze prosecution evidence, identify errors in financial analyses, and provide expert testimony challenging prosecution accounting theories.
Early Case Investigation – We immediately investigate embezzlement allegations before formal charges, often preventing prosecution through negotiations with employers and demonstration of innocence. Early intervention sometimes results in civil settlement without criminal charges.
Negotiation Skills – When appropriate, we negotiate aggressively with prosecutors to secure:
Trial Success – We are experienced trial attorneys who have won acquittals in embezzlement and fraud cases. We aren’t afraid to take cases to trial when prosecution evidence is weak or defenses are strong.
Professional License Protection – We understand the critical importance of professional licenses. We structure defense strategies and plea agreements to minimize licensing consequences whenever possible, working with licensing defense attorneys when necessary.
Immigration Consequences Awareness – We recognize the severe immigration consequences of embezzlement convictions for non-citizens. We avoid plea agreements triggering deportation and structure defenses protecting immigration status.
Comprehensive Service – You work directly with experienced attorneys throughout your case. We provide 24/7 availability, personalized attention, and comprehensive guidance through every stage of prosecution.
Bilingual Representation – Complete legal services in English and Spanish ensure you fully understand proceedings, charges, and options.
Embezzlement charges often accompany other financial crime and theft offenses. We defend clients against:
We provide comprehensive defense against all white collar crime charges, protecting your freedom and future.
Understanding the criminal process helps you protect your rights and make informed decisions:
Many embezzlement cases begin with extended investigations before arrest:
Internal Discovery – Employers discover financial discrepancies through audits, accounting reviews, or suspicious transaction patterns. They conduct internal investigations, often hiring forensic accountants or private investigators.
Police Report – Victims report suspected embezzlement to West Covina Police Department, providing financial documentation and evidence.
Law Enforcement Investigation – Police investigate by:
Critical: If police contact you for interview about embezzlement allegations, exercise your right to remain silent and contact an attorney immediately. Do not attempt to explain or minimize conduct without legal representation.
Embezzlement arrests occur either:
You’re transported to West Covina Police Department for booking, then Los Angeles County Jail.
Bail for embezzlement charges varies based on loss amount and criminal history:
We work urgently to secure your release through bail reduction motions or OR release.
Your first court appearance at Pomona Superior Court occurs within 48 hours if in custody. At arraignment:
We appear with you, enter not guilty pleas, and begin building your defense strategy.
For felony embezzlement, preliminary hearings occur within 10 court days if in custody. Prosecutors present evidence establishing probable cause. We:
Discovery – We obtain all prosecution evidence including financial records, forensic accounting reports, witness statements, and electronic evidence. We examine everything for weaknesses, errors, and defense evidence.
Defense Investigation – We conduct independent investigations including:
Motions – We file legal motions including:
Plea Negotiations – We negotiate with prosecutors seeking:
If your case proceeds to trial:
If convicted, sentencing occurs at separate hearing. We present mitigation evidence including:
We argue for minimum sentences, probation instead of prison, and realistic restitution terms.
If you’re accused of embezzlement or contacted by police:
1. Exercise Your Right to Remain Silent – Do not speak to police, investigators, employers, or anyone else about allegations without your attorney present. Explanations typically worsen your legal position.
2. Do Not Consent to Searches – Refuse consent to search your residence, vehicle, computers, or devices. Require search warrants.
3. Hire an Attorney Immediately – Time is critical. Early attorney involvement allows us to:
4. Preserve All Documentation – Save emails, text messages, employment agreements, policy manuals, and any documentation supporting your defense. Do not delete anything.
5. Do Not Discuss Case With Anyone – Avoid discussing allegations with coworkers, friends, or family members who might become witnesses. Conversations aren’t privileged and can be used against you.
6. Do Not Contact Alleged Victims – Any contact with accusers can be characterized as witness intimidation or evidence of consciousness of guilt.
7. Prepare Financial Records – Gather documentation showing your financial situation, income sources, and legitimate explanations for questioned transactions.
Tu Defensor Criminalista provides embezzlement defense throughout West Covina and surrounding Los Angeles County communities:
We serve the entire San Gabriel Valley with comprehensive criminal defense.
The key difference is that with embezzlement, you initially had lawful possession of the property because someone trusted you with it—like an employer giving you access to company funds. Regular theft involves taking property you never had lawful possession of. Embezzlement specifically involves violation of a trust relationship, which is why it’s often prosecuted more aggressively.
Yes. Intent to eventually return money doesn’t negate embezzlement charges. Prosecutors only need to prove you intended to temporarily or permanently deprive the owner of the property. Even borrowing money from your employer’s account without permission with plans to repay it constitutes embezzlement.
This creates strong defenses. If you had actual authorization through verbal permission, written policies, or established business practices, you may lack the fraudulent intent required for conviction. We gather evidence of authorization including emails, policy documents, and witness testimony to establish you acted lawfully.
Most embezzlement cases rely on forensic accounting analysis showing patterns of unauthorized transactions, missing funds, and your exclusive access to misappropriated property. Prosecutors use financial records, bank statements, accounting entries, and expert testimony from forensic accountants. However, these analyses often contain errors we can challenge.
Yes, often. If the embezzled amount is under $950, Proposition 47 limits charges to misdemeanor petty theft. For amounts exceeding $950, grand theft is a “wobbler” offense that prosecutors can file as either misdemeanor or felony. We negotiate to have felonies reduced to misdemeanors or get charges reduced through plea negotiations.
Courts impose restitution regardless of ability to pay. If you cannot pay immediately, courts establish payment plans. However, restitution orders remain enforceable for many years, and failure to pay can violate probation terms resulting in jail time. Courts can garnish wages and seize assets to satisfy restitution orders.
Very likely. Most professional licensing boards view embezzlement as involving moral turpitude and dishonesty, triggering automatic discipline. Attorneys face disbarment, accountants lose CPA licenses, healthcare professionals face revocation, and most other licensed professionals face suspension or revocation. This makes avoiding conviction critical for professionals.
Yes. Employers routinely file civil lawsuits alongside criminal prosecution, seeking compensatory damages, treble damages (three times actual losses), attorney fees, and punitive damages. Civil judgments combined with criminal restitution create crushing financial obligations. However, civil cases can sometimes be settled as part of negotiated criminal resolutions.
This creates reasonable doubt about your guilt. We investigate all individuals with access to accounts, demonstrating that multiple people could have misappropriated funds. Weak internal controls, poor accounting practices, and multiple people with access undermine prosecution claims that you specifically embezzled money.
No, not without consulting a criminal defense attorney first. Employers conducting internal investigations often share findings with police and prosecutors. Statements you make during internal investigations can be used against you criminally. Consult with an attorney before making any statements to employers investigating embezzlement allegations.
Sometimes. California Penal Code Section 1377 allows misdemeanor charges to be dismissed if victims receive restitution and request dismissal. Some felony cases can be reduced to misdemeanors then dismissed through civil compromise. This requires negotiation with both victims and prosecutors, and typically works better for lower-value cases with first-time offenders.
Prosecutors aggregate all thefts occurring within a single scheme, adding up small thefts over months or years to reach felony amounts. Taking $100 weekly for three years totals over $15,000—a serious felony. The pattern of repeated theft often makes cases worse, as it demonstrates ongoing fraudulent intent rather than a single mistake.
Potentially yes. Prosecutors sometimes charge multiple offenses for single acts, including embezzlement, theft by false pretenses, fraud, and forgery. However, you cannot be convicted and punished for all charges based on the same conduct. We challenge duplicative charging and negotiate to reduce multiple charges to single counts.
It depends on the amount embezzled and circumstances. For misdemeanor petty theft embezzlement, jail is unlikely for first-time offenders. For felony embezzlement exceeding $10,000-$20,000, Los Angeles County prosecutors typically demand jail or prison time even for first offenses. Higher amounts nearly always result in state prison sentences unless strong defenses exist.
Misdemeanor cases typically resolve within 3-6 months. Felony embezzlement cases often take 8-18 months due to complex financial investigations, forensic accounting analysis, extensive discovery, and trial preparation. High-value cases involving millions of dollars can take several years to conclude.
Remember:
Attorney Armando Josué Cespedes is rated 5.0 on Avvo, with 34 five-star reviews from clients praising his dedication, professionalism, and results. Many note how his trial skills and attention to detail led to reduced charges or outright dismissals.
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