Embezzlement

Embezzlement is an undue appropriation of the money that we should be guarding and therefore we would be committing fraud, since we have not complied with its custody obligations. This crime is usually committed by businessmen and corrupt officials.

For example, you leave money to the bank where they are supposed to keep it for you but there is a person who takes that money without permission. Another notable example including corrupt politicians who misappropriate the funds taxed from the people.