Embezzlement concerns the handling of another person’s money or assets by people such as custodians, cashiers, accountants and managers. Article 295 of the Criminal Code defines it as a public official’s appropriation, use or dealing, for their own or another person’s benefit, in money, valuables or other assets entrusted to their custody or management.
What does embezzlement involve?
The offence covers three forms of conduct: appropriation, meaning taking the asset permanently, use, including temporary use for personal benefit even with an intention to return it, and dealing in the asset for personal or another person’s benefit. Any of these may fulfil the offence where the asset is in the offender’s custody or under their management.
For the basic offence, the person must be a public official within the broad meaning of Article 175 and have actual duties of custody or management of the assets concerned. Without that responsibility, Article 295 does not apply, although another offence, such as theft or fraud, may be relevant.
The penalty under Article 295
The basic penalty is imprisonment from two to seven years, together with disqualification from holding public office. An attempt is also punishable.
The reduced-penalty form for persons outside the public service
Article 308 extends specified service-related offences, including embezzlement, to persons who permanently or temporarily, with or without remuneration, perform any duty in the service of an individual within Article 175(2) or within a legal entity. It can therefore cover private-sector cashiers, accountants and company managers responsible for an employer’s money or assets.
The special sentencing limits in Article 295 are reduced by one third, giving a range of one year and four months to four years and eight months. The High Court has treated Article 308 as a reduced-penalty form of the underlying offence rather than a separate offence.
Particularly serious consequences
Where the act causes particularly serious consequences, defined by Article 183 as financial loss exceeding RON 2,000,000, Article 309 increases the special sentencing limits by one half. The exact loss is often central because it affects both the legal classification and the applicable range.
How a lawyer can assist
The defence generally begins by checking the person’s actual responsibilities and whether the basic or reduced-penalty form applies. It then examines the precise loss, often through accounting expertise, and the evidence linking the person to the act. Depending on the case, a plea agreement may be an option after assessing the evidence and consequences of an admission.
If you are under investigation or have been summoned in an embezzlement case, early legal advice can help shape the defence. Read more on the embezzlement defence page.
This article provides general information, not legal advice for an individual case. A specific assessment requires examination of the file.