(A) A person who as the agent, servant, or employee of another person, governmental entity within this state, or other legal entity, or who as the trustee, bailee, or custodian of the property of another person, governmental entity within this state, or other legal entity fraudulently disposes of or converts to his or her own use, or takes or secretes with the intent to convert to his or her own use without the consent of his or her principal, any money or other personal property of his or her principal that has come to that person's possession or that is under his or her charge or control by virtue of his or her being an agent, servant, employee, trustee, bailee, or custodian, is guilty of embezzlement.
(B) If the money or personal property embezzled has a value of less than $200, the person is guilty of a misdemeanor punishable by imprisonment for not more than 93 days or a fine of not more than $500 or three times the value of the money or property embezzled, whichever is greater, or both imprisonment and a fine.
(C) The values of the money or personal property embezzled in separate incidents pursuant to a scheme or course of conduct within any 12-month period may be aggregated to the total value of money or personal property embezzled. If the scheme or course of conduct is directed against only one person, governmental entity within this state, or other legal entity, no time limit applies to aggregation under this section.
(D) In a prosecution under this section, the failure, neglect, or refusal of the agent, servant, employee, trustee, bailee, or custodian to pay, deliver, or refund his or her principal the money or property entrusted to his or her care upon demand is prima facie proof of intent to embezzle.
(Ord. 99-040, passed 2-28-00) Penalty, see § 130.99