Embezzlement involves stealing money or property that has been entrusted to someone. It is considered a serious white collar crime that can be prosecuted both criminally and civilly. Common signs of embezzlement include unusual drops in profits, missing records or documents, and lifestyle changes in employees handling large amounts of money. If convicted, consequences may include fines, prison time, probation, restitution, and loss of rights. Notable cases include Bernie Madoff's $19 billion Ponzi scheme, the largest in history, for which he received a 150-year prison sentence.