Embezzlement in Jordan: Article 174, Elements & Penalties

Embezzlement in Jordan generally involves a public official appropriating money or property entrusted to them by reason of their position for administration, collection, or safekeeping. Article 174 of the Jordanian Penal Code also extends to certain employees of banks, specialized lending institutions, and public shareholding companies.

Embezzlement is different from a simple financial shortage or delay in transferring funds. Establishing the offense requires proof of the relevant act and criminal intent based on the facts and evidence of the case, together with the employment status or relationship required under Article 174.

What Is Embezzlement Under Jordanian Law?

Article 174 focuses on money or property that comes into the offender’s possession because of their position or work covered by the provision and is later appropriated by that person. The property does not necessarily have to belong to the State in every case. For a public official, the provision may apply to money or property belonging to the State or another person, while it also covers specified employees of banks, specialized lending institutions, and public shareholding companies.

What Is the Difference Between Embezzlement and Breach of Trust?

Embezzlement and breach of trust differ in the legal status of the offender and the basis on which the property came into their possession. In the embezzlement offense discussed here, possession is connected to employment or one of the situations covered by Article 174, while breach of trust is governed by a different legal framework.

Elements of Embezzlement in Jordan

An embezzlement offense under Article 174 involves several elements that must be examined together according to the facts of the case:

1. Status of the offender: The person must fall within a category covered by Article 174, such as a public official or, where applicable, an employee of one of the entities specified in Article 174(2).
2. Connection between the property and the position: The money or property must have been placed in the offender’s possession because of their employment or because they were entrusted with its administration, collection, or safekeeping.
3. Material act: The offender must deal with the money or property in a manner demonstrating that it has been appropriated and that possession connected with the position has been converted into possession for personal benefit.
4. Criminal intent: The offender must intend to appropriate the property while knowing that it came into their possession because of their position and not because they owned it.

Does a Financial Shortage or Delay in Transferring Funds Prove Embezzlement?

No. A financial shortage or delay in transferring funds is not sufficient by itself to establish embezzlement. The evidence must also establish the material act and criminal intent, including an intention to appropriate the money. Jordanian Court of Cassation Decision No. 2466 of 2021 addressed criminal intent in a case involving a delay in transferring collected funds.

Penalty for Embezzlement in Jordan

The penalty for embezzlement in Jordan depends on the form of the offense and the manner in which it was committed. Article 174 of the Jordanian Penal Code governs embezzlement by public officials involving money or property placed in their possession by reason of their position, as well as the other categories of employees and institutions specifically covered by the provision.

Under Article 174, the main penalty provisions include:

1. Basic offense: A public official who appropriates money or other property belonging to the State or another person that was entrusted to them for administration, collection, or safekeeping by reason of their position or an assignment from a superior may be sentenced to temporary hard labor and a fine equal to the value embezzled.
2. Embezzlement involving banks and covered institutions: The same penalty applies to an employee who embezzles funds belonging to the treasury or accounts of a bank, specialized lending institution, or public shareholding company covered by Article 174, in relation to the institution in which that person works.
3. Aggravated penalty for concealing embezzlement: Where the offense involves forged checks or documents, false entries in books or records, alteration, deletion, or destruction of accounts or documents, or another method intended to prevent discovery of the embezzlement, the penalty may be temporary hard labor for at least five years and a fine equal to the amount embezzled.
4. Instigators and accomplices: The source text states that an instigator or accomplice may be subject to the same penalty as the principal offender. The court may also order restitution of the money or property, or payment of its value and resulting damage.

What Is the Penalty for Embezzlement of Public Funds in Jordan?

Where the elements of embezzlement under Article 174 are established in relation to public funds, the applicable basic or aggravated penalty described above may apply depending on how the offense was committed. The specific penalty in any case depends on the facts and evidence established before the court.

If the alleged conduct also involves forged checks, documents, or records that may constitute a separate forgery offense, the legal rules governing forgery should be considered independently based on the type of document and the circumstances of the case.

Role of an Embezzlement Lawyer in Jordan

Embezzlement cases vary according to the accused person’s status, the nature of the money or property, how it came into their possession, and the evidence relating to criminal intent. Legal review commonly includes employment records, financial documents, account entries, audit reports, and committee findings before comparing the facts with the elements of Article 174 and identifying possible defenses and procedures during investigation or trial.

Criminal intent is particularly important. A shortage appearing in financial records alone does not necessarily establish embezzlement unless the evidence also demonstrates an intention to appropriate the money.

Where the alleged conduct forms part of a broader financial dispute or financial crime, the overall transactions, accounting records, contractual relationships, and any related criminal allegations should also be reviewed together.

Frequently Asked Questions About Embezzlement in Jordan

Conclusion

Embezzlement under Jordanian law generally requires the legally specified status of the offender, possession of money or property because of employment or work covered by Article 174, appropriation of that property, and criminal intent. A financial shortage or delay in transferring funds alone is not sufficient without examining the offender’s intent and the evidence surrounding the transaction.

The penalty depends on the form and circumstances of the offense. Article 174 provides for temporary hard labor and a fine equal to the value embezzled in the basic offense, while more severe punishment may apply where legally specified methods are used to conceal the embezzlement.

Official Sources

• Jordanian Ministry of Justice – Jordanian Penal Code and Amendments
• Jordanian Official Gazette – Law No. 12 of 2025 Amending the Penal Code
• Jordan Integrity and Anti-Corruption Commission – Recent Judicial Application of Article 174