Illegitimate use of employer's credit card is misappropriation

Justices: Webster, Matheson, Ringnes, Østensen Berglund, Lindsetmo

A senior employee was sentenced in the court of appeal to 10 months of imprisonment for violation of section 256, cf. section 255 of the 1902 Penal Code. She had used the company's credit card, which had been issued to her, in a large number of illegitimate purchases of goods and services for private purposes. The Supreme Court found that the offence had to be considered misappropriation of funds and not breach of financial trust. The credit card gave her access to easily available liquid funds on behalf of the company, which had to be considered on par with being entrusted with the company's money. As long as the use of the card triggered a claim against the company under the credit card agreement, she was in fact also in control of the company's money. The misappropriation had to be considered completed the moment she, in order to obtain an illegitimate gain, paid for the goods or the services by using the credit card.