Penal Code Section 404
Dishonest misappropriation of property possessed by a deceased person at time of his death
404. Whoever dishonestly misappropriates, or converts to his own use or causes any other person to dispose of property, knowing that such property was in the possession of a deceased person at the time of that person’s decease, and has not since been in the possession of any person legally entitled to such possession, shall be punished with imprisonment for a term which shall not be less than six months and not more than five years and with whipping, and shall also be liable to fine; and if the offender at the time of such person’s decease was employed by him as a clerk or servant, the imprisonment shall not be less than one year and not more than ten years and with whipping, and shall also be liable to fine.
Z dies in possession of furniture and money. His servant A, before the money comes into the possession of any person entitled to such possession, dishonestly misappropriates it. A has committed the offence defined in this section.
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