Embezzlement includes the making or altering of any writing in a way that changes the legal rights and liabilities of another.

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Embezzlement is the act of withholding assets for the purpose of conversion of such assets, by one or more individuals to whom the assets were entrusted, either to be held or to be used for specific purposes. The making or altering of any writing in a way that changes the legal rights and liabilities of another is more accurately described as forgery.

Embezzlement Includes the Making or Altering of Any Writing in a Way