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
These provisions are orientation points, not a conclusion. An investigation may start under one article and later be narrowed, expanded or reclassified as facts, expert results, article parts, aggravating circumstances and procedural decisions develop.
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 provisions before the external source
The operative English text below is reproduced from the official consolidated Criminal Code of Georgia, publication 296, accessed 9 August 2026. Formatting has been normalised for on-screen reading; the current Georgian-language consolidated text controls if wording or timing differs.
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.
Open Article 182 in the official consolidated Criminal Code↗︎How counsel turns the issue into a case plan
For misappropriation and embezzlement, counsel can identify the operative procedure and decision-maker, test the prosecution theory against each legal element, obtain lawful defence material, frame expert or disclosure requests, preserve objections and prepare the next motion, hearing or cross-border step. Advice must be based on the actual record rather than the page title alone.
Secure native financial records and map each transaction to authority before interviews.
Questions clients ask about misappropriation and embezzlement
Does Article 182 — Misappropriation or embezzlement — automatically apply to Misappropriation and Embezzlement?+
For Misappropriation and Embezzlement, Article 182 may provide a starting point, but a page title is not a legal qualification. Investigators and prosecutors must match proved facts to every element, part and aggravating circumstance. The qualification may be narrowed, expanded or changed after expert results, new evidence, a defence motion, prosecutorial review or a court decision. Usually requires proof that property or rights were lawfully entrusted or controlled before the alleged appropriation.
Which factual boundary is decisive in a Misappropriation and Embezzlement case?+
In a Misappropriation and Embezzlement case, the evidence must distinguish criminal deceit or appropriation from commercial failure, accounting error and civil non-performance. That boundary is tested through the person's individual conduct, knowledge or intent, the legally classified consequence and every circumstance relied upon to move the allegation into a different article or aggravated part.
What evidence can prove—or undermine—the allegation of Misappropriation and Embezzlement?+
The focused record for Misappropriation and Embezzlement is not the same as for every offence. Priority material includes contracts, approvals, ledgers, bank records, tax files, devices and role-specific communications. The defence should test provenance, completeness, authorship, lawful collection, chain of custody and whether each item proves the disputed element rather than merely repeating the accusation.
Can the article or charge for Misappropriation and Embezzlement change after the investigation starts?+
Yes. For Misappropriation and Embezzlement, Article 182 may be a starting map, but expert results, quantity or value, injury classification, individual role, attempt or participation, a defence application, prosecutorial review or a court decision may support a different article, part or legal outcome.
What should be preserved immediately in a Misappropriation and Embezzlement matter?+
In a Misappropriation and Embezzlement matter, preserve the original chronology, procedural records and the topic-specific material before routine loss or alteration. Early advice is important because a poorly coordinated corporate response can create conflicts, overwrite data or blur individual roles; preservation must be lawful and must not involve hiding, changing or coordinating evidence.
Primary sources for this guide
Legislation can change and official English translations may lag the Georgian text. Check the current consolidated version and obtain advice before relying on a deadline, offence classification or remedy.
Criminal Procedure Code of Georgia↗︎Official consolidated Criminal Code — current text & PDF↗︎Ministry of Finance Investigation Service↗︎