47DSpecial rules about the meaning of dishonesty

47D  Special rules about the meaning of dishonesty  (1) For the purposes of this Subdivision, a person’s appropriation of property belonging to another is taken not to be dishonest if the person appropriates the property in the belief that the person to whom the property belongs cannot be discovered by taking reasonable steps.  (2) However, the rule in subsection (1) does not apply if the person appropriating the property held it as trustee or personal representative.  (3) For the purposes of this Subdivision, a person’s appropriation of property belonging to another may be dishonest even if the person or another person is willing to pay for the property.