N419,744,612.30 (Four hundred and Nineteen Million, Seven Hundred and forty Four Thousand, Six Hundred and Twelve Naira, Thirty Kobo) paid by the Sokoto State Government represented 40% investment at of shareholding in your company to boost the economy of Sokoto State, dishonestly misappropriated the money in violation of the mode in which such trust was to be discharged and thereby committed criminal Breach of Trust contrary to Section 311 of the Penal Code Law CAP. 89 Laws of Northern Nigeria and punishable under Section 312 of the same Law.” Instructively, Criminal breach of trust and misappropriation connotes to dishonestly using or disposing of property in violation of any direction of law prescribing the mode in which such trust is to be discharged or any legal contract, express or implied, torching the discharge of such trust. The essential ingredients of criminal misappropriation are: (a). That the property in question is movable property; (b). That the accused converted or misappropriate. It for his own use, and (c). That he did so dishonestly. See F. R. N. V. YAHAYA (2019) 7 NWLR 9PT. 1670) 85. Furthermore, the elements of the offence of criminal breach of trust on the other hand are: CA/S/114C/2022 Page 11