Follow authority, knowledge and the transaction—not titles
Control of company or client property is not ownership, but an accounting discrepancy alone does not prove appropriation.
What property was entrusted, what authority governed its use, where did it move and who benefited?
A flow-of-funds chart may show movement without proving beneficial ownership, criminal origin or what each participant knew.
Records that test the prosecution theory
Bank and ledger data, mandates, approvals, expense support, access logs, contracts, reconciliations and asset trail.
- AuthorityMap signatures, delegations, approvals and system access.
- EconomicsReconcile contracts, performance, accounting treatment and actual benefit.
- KnowledgeSeparate each person's information and decisions at the relevant time.
- Proceeds and restraintTest tracing, ownership, valuation and third-party interests.
Articles that may enter the qualification
Misappropriation or embezzlement
Usually requires proof that property or rights were lawfully entrusted or controlled before the alleged appropriation.
Read full Article 182 text on this pageRead 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.
Secure native financial records and map each transaction to authority before interviews.
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 Georgia↗︎Official consolidated Criminal Code — current text & PDF↗︎Ministry of Finance Investigation Service↗︎