It is unlawful for any person to steal, convert, embezzle or acquire by fraud the property of another of value of one hundred dollars ($100.00) or less, including any money, goods, chattels, bank notes, bonds, promissory notes, bills of exchange, other bills, orders, certificates or any books of account for or concerning money due or to become due and to be delivered. (Ord. C66-194, 3-9-1982)