Questão jurídica principal
Whether the conviction for embezzlement should be overturned
Decisão extraída
The embezzlement conviction is upheld; the appellant knew the funds had to be forwarded to the landlord and had no serious ability or willingness to restore them.
Fundamentação extraída
Any alleged right to offset against the tenants was irrelevant because the money had to be delivered to the landlord. His own statements showed he could not repay at any time, so there was no sufficient replacement capacity or serious replacement readiness.