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Following a bench trial on stipulated facts, Athena Leigh Harper was convicted on two counts of theft by taking. OCGA § 16-8-2. Her motion for new trial was denied, and she appeals. Harper argues that the evidence was insufficient to show that the value of checks admittedly stolen by her exceeded $500 and that the trial court erroneously sentenced her for felony theft by taking. Harper admitted the following facts in the stipulation of fact submitted to the trial court. Harper was a data entry clerk employed by Hilti, Inc., a Norcross business. As part of her duties, she collected checks received by the business and “sent them to the corporate lock box.” Without Hilti’s permission or authorization, Harper opened a business checking account in Hilti’s name with First Union Bank on November 20, 2000. Harper’s name was listed on the account, and between November 20, 2000 and May 15, 2001, she took numerous checks from the mail payable to Hilti and deposited them into the account. The checks, which totaled $35,602.55, were tendered by customers for repairs or payments for property bought from Hilti. Harper removed the funds from the account by use of a personal ATM card. She told three people that she took the checks from Hilti, deposited them into the First Union account, and “embezzled the money for her personal use.”

The trial court found the evidence sufficient to prove the offense of theft by taking. The court stated that once the checks were sent to Hilti, the checks represented “property of Hilti, money owed to them. They were negotiable instruments. And she did appropriate those by placing them in her own bank account and causing the checks to be negotiated.” Based on these findings, the court found Harper guilty of both counts charged in the indictment but sentenced her on only one count.

 
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