Employee theft and embezzlement are not a separate offense in Florida. They are charged as theft under section 812.014, and the case usually turns on accounting and intent rather than on a single clear taking. A workplace dispute can become a felony when the State adds up a course of conduct.
Charged as Theft, Graded by Value
Because there is no separate embezzlement statute, an employee theft is graded on the same value tiers as any other theft, from petit theft up to first-degree grand theft.
| Charge | Value of property | Degree |
|---|---|---|
| Petit theft, second degree | Less than $100 | Second-degree misdemeanor |
| Petit theft, first degree | $100 to under $750 | First-degree misdemeanor |
| Grand theft, third degree | $750 to under $20,000 | Third-degree felony |
| Grand theft, second degree | $20,000 to under $100,000 | Second-degree felony |
| Grand theft, first degree | $100,000 or more | First-degree felony |
Certain items are grand theft regardless of value, including a firearm, a motor vehicle, and any amount of a controlled substance. The $750 line has been in place since 2019. Statutes and holdings last verified June 2026.
I began as an Assistant Public Defender in Florida’s Thirteenth Judicial Circuit, in Tampa, where theft cases move in volume and the State counts on no one testing the proof. Almost every theft charge turns on three things the prosecutor has to prove, the value of what was taken, the intent to deprive, and, in a stolen-property case, knowledge that the goods were stolen, and all three are softer than they look. I know how the State builds a theft case and where it tends to fall apart, on a value that cannot be proven, on an intent that was never there, and on the search that produced the evidence. Learn more about my background.
The Accounting Is the Case
What makes these cases different is how the amount is built. The State often aggregates many small alleged takings over months into a single grand theft, which is what turns a dispute into a felony. That puts the books at the center of the case. The value has to be proven as fair market value beyond a reasonable doubt, and an aggregation built on incomplete records, assumptions, or double-counting can come apart under scrutiny.
Authority and Intent
Employee cases are frequently disputes over authority rather than theft. Theft requires a specific intent to deprive the employer, so a good-faith belief that you were authorized to use the funds, or that you were owed wages, commissions, or reimbursements, goes straight to intent. Where the line between an authorized use and a theft is unclear, the State has a hard time proving the intent the charge requires.
How I Defend an Employee Theft Charge
I test the loss figure against the actual records, press the intent element where authority or a claim of right is in play, and weigh an early, documented accounting and restitution where it helps the outcome. Because a theft conviction carries career and licensing stakes, the aim is often a resolution that avoids a conviction, through diversion or a disposition that keeps the record clean, and an unlawful seizure of records can be challenged through suppression.
Common Questions
Is embezzlement a separate crime in Florida?
No. Florida does not have a stand-alone embezzlement statute. What people call embezzlement or employee theft is charged as theft under section 812.014, on the theory that an employee took or used the employer's property with intent to deprive. The value sets the degree just like any other theft, so the same petit and grand tiers apply.
How is the amount decided in an employee theft case?
Often by adding up a course of conduct. The State frequently aggregates many small alleged takings over time into one grand theft, which is what turns a workplace dispute into a felony. That makes the accounting central, because the value has to be proven by fair market value beyond a reasonable doubt, and a shaky aggregation can collapse the felony.
What if I believed I was owed the money?
That can be a defense. Theft requires a specific intent to deprive the employer of property, so a good-faith belief that you were authorized to take or use the funds, or that you were owed wages, commissions, or reimbursements, goes directly to intent. Many employee theft cases are really disputes over authority and accounting rather than theft.
Will an employee theft charge affect my career?
It can, beyond the criminal penalty. A theft conviction is a crime of dishonesty that can affect professional licenses, bonding, and future employment, and the employer may also pursue civil theft for treble damages. Those collateral stakes are a major reason to fight for a result that avoids a conviction, such as a diversion or a withholding of adjudication.
What are the defenses to employee theft?
The core defenses are intent, authorization, and value. A good-faith claim of right or authority defeats the intent element, sloppy or incomplete records can undercut the State's loss figure, and an accurate value can drop a felony to a misdemeanor. Restitution and an early, documented accounting can also change how the case resolves.
Related: Theft overview, Grand theft, White collar and fraud, and Sentencing.
This page is general information about Florida law, not legal advice, and it does not create an attorney-client relationship. Theft offenses are governed mainly by chapter 812, Florida Statutes, and the degrees and value thresholds change, so they should be confirmed against current law. Every case turns on its own facts, and past results do not guarantee a similar outcome.
