G.L. c. 266 § 30

• A person is guilty of embezzlement if the Commonwealth can prove three elements, beyond a reasonable doubt:
  • (1) That the defendant, while in a position of trust or confidence, was entrusted with possession of personal property belonging to another person or entity;
  • (2) That the defendant took that property, or hid it, or converted it to his or her own use, without the consent of the owner; and
  • (3) That the defendant did so with the intent to deprive the owner of the property permanently