Criminal breach of trust: misuse of entrusted property or deducted statutory contributions attracts graded penal consequences. Criminal breach of trust occurs when a person entrusted with property or dominion over it dishonestly misappropriates, converts, uses or disposes of that property in violation of law or an express or implied contract; statutory explanations treat employers who deduct mandated employee contributions as entrusted with those amounts and default in remittance as dishonest use. The provision exemplifies applicable fiduciary and commercial roles and prescribes graded penal consequences according to the actor's role and capacity.