FindLaw Legal Dictionary
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: to misuse or spend (as public money) without proper authority
: to willfully and unlawfully convert (bank funds) for the use, benefit, or gain of oneself or a third party esp. through one's position as a bank employee or officer
Source: Merriam-Webster's Dictionary of Law ©1996. Merriam-Webster, Incorporated. Published under license with Merriam-Webster, Incorporated.