In the 1980's, nineteen-year-old Kevin Cross got a job working as an accountant for Nick Navarro, one of the most powerful and influential sheriffs in the country. Kevin and his friend Paul, a teller at a bank, hatch an intricate scheme to steal hundreds of thousands of dollars from a lawman. Their plan works to perfection until the Mafia catches wind and threatens to kill them unless they embezzle more. Kevin and Paul must find a way to pay off the mob, cover their tracks and balance their chaotic lives. Embezzlement tells the true story of how this convicted felon became the Christian CPA and financial counselor that he is today.