THE HONG KONG GOVERNMENT GAZETTE, SEPTEMBER 6,
(b) in all other cases, to imprisonment for any term not exceeding two years:
1935. 867
of 1903).
(c) in any case, if a male under the age of sixteen years, (cf. No. 3 to be once privately whipped in addition to any other punish- ment to which he may by law be liable.
Embezzlement.
31. Every person who-
Larceny and em- bezzlement
(1) being a clerk or servant or person employed in the by clerks or capacity of a clerk or servant-
(a) steals any chattel, money or valuable security belong ing to or in the possession or power of his master or employer;
or
(b) fraudulently embezzles the whole or any part of any chattel, money or valuable security delivered to or received or taken into possession by him for or in the name or on the account of his master or employer:
(2) being a public servant-
(a) steals any chattel, money, or valuable security belong- ing to or in the possession of His Majesty or entrusted to or received or taken into possession by such person by virtue of his employment; or
(b) embezzles or in any manner fraudulently applies or disposes of for any purpose whatsoever except for the public service any chattel, money or valuable security entrusted to or received or taken into possession by him by virtue of his employment:
servants.
6 & 7 Geo. 5, c. 50, s. 17.
shall be guilty of felony and on conviction thereof liable to imprisonment for any term not exceeding fourteen years, and in the case of a clerk or servant or person employed for the purpose or in the capacity of a clerk or servant, if a male under the age of sixteen years, to be once privately whipped (cf. No. 3 in addition to any other punishment to which he may by of 1903). law be liable.
Conversion.
32.-(1) Every person who---
Conversion.
6 & 7 Geo. 5,
(i) being entrusted either solely or jointly with any other c. 50, s. 20. person with any power of attorney for the sale or transfer of any property, fraudulently sells, transfers, or otherwise con- verts the property or any part thereof to his own use or benefit, or the use or benefit of any person other than the person by whom he was so entrusted; or
(ii) being a director, member or officer of any body, cor- porate or public company, fraudulently takes or applies for his own use or benefit, or for any use or purposes other than the use or purposes of such body corporate or public company, any of the property of such body corporate or public com- pany; or
(iii)-(a) being entrusted either solely or jointly with any other person with any property in order that he may retain in safe custody or apply, pay, or deliver, for any purpose or to any person, the property or any part thereof or any proceeds thereof; or
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