Nino Tatoshvili, criminal defence lawyer in Georgia
Victims & asset recovery

Employee Embezzlement

Employee Embezzlement: Article 182 (Misappropriation or embezzlement) analysis, focusing on preparing a coherent, evidenced complaint under Georgian law.

English legal guideTbilisi · Georgia-wide

Employee Embezzlement. The first task is to prepare a coherent, evidenced complaint. The statutory starting point shown on this page is Article 182 (Misappropriation or embezzlement). It usually requires proof that property or rights were lawfully entrusted or controlled before the alleged appropriation.

Reconcile entrusted property with authority limits, ledger and bank entries, access logs, approvals, inventory, benefit and explanations; preserve the audit trail before access changes.

Questions to answer first

01

Prepare a coherent, evidenced complaint

02

Apply for and use victim rights where grounds exist

03

Identify assets without unlawful self-help

04

Coordinate criminal, civil and enforcement options

Evidence that may matter

  • Contracts, invoices and transfers
  • Messages, emails and calls
  • Corporate and ownership documents
  • Wallet, platform and bank records
  • Loss and asset information
Criminal Code articles to consider

Criminal Code articles to check

Why the cited article can change
Relevant Criminal Code wording

Read the relevant Criminal Code provisions

The panel below reproduces the available official English wording for convenient reading. Check the current Georgian text and the exact article part before relying on it, because later amendments may not yet appear in translation.

Article 182Misappropriation or embezzlement

1. Unlawful appropriation or embezzlement of another person’s property or property rights provided this property or property rights were lawfully held or managed by the misappropriator or embezzler, –

shall be punished by a fine or house arrest for a term of six months to two years, or by imprisonment for a term of three to five years.

2. The same act:

a) with a preliminary agreement by a group;

b) repeatedly;

c) that has resulted in considerable damage;

d) using the official position, –

shall be punished by a fine or imprisonment for a term of four to seven years, with deprivation of the right to hold an office or to carry out activities for up to three years.

3. The act provided for by paragraph 1 or 2 of this article which has been committed:

a) by an organised group;

b) in large quantities;

c) by a person who has two or more convictions for unlawful appropriation or extortion of another person’s property, –

shall be punished by imprisonment for a term of seven to eleven years, with deprivation of the right to hold an office or to carry out activities for up to three years.

The consolidated official source is listed in the source section at the end of this guide.

How the process may develop

01Evidence preservation
02Complaint preparation
03Victim-status step
04Investigation monitoring
05Asset and civil strategy
06Court participation
Sources & legislation

Primary sources for this guide

Before acting, compare this guide with the current Georgian text and the exact document served in the case. The official English translation may not include the latest amendment.

Criminal Procedure Code of GeorgiaOfficial consolidated Criminal Code — current text & PDFConstitution of Georgia
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