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Mr. Flintstone, you are about to embezzle a great deal of money. Unfortunately for you, we get to keep it.
~ Cliff Vandercave plotting to frame Fred for embezzlement.

Embezzlement is the act of dishonestly withholding assets for the purpose of conversion (theft) of such assets by one or more individuals to whom such assets have been entrusted, to be held and/or used for other purposes.

Many Embezzlers tend to be either Business Villains, but this is not always the case. They can also be Crime Lords or Master Manipulators.