Thompson v

State, 233 Ga. App. 792, 505 S.E.2d 535 (1998). Venue. — In theft by conversion cases, where allegedly converted property is money, two options are available to state regarding venue: first, state can proceed in county where accused received the money; second, state can produce evidence tracing funds disbursed in one county (where case is being prosecuted) back to 16-8-15 account or other source in origin county, showing further that the funds were not disbursed in accordance with contract provisions governing use of funds. Stowe v. State, 163 Ga. App. 535, 295 S.E.2d 209 (1982). In prosecution for theft by conversion of a portion of an account, funds properly spent were not ‘‘subject of the theft,’’ but only those funds alleged to have been spent unlawfully; thus, for venue purposes, burden was upon state to produce evidence that appellant exercised control over allegedly converted funds in county where case was prosecuted. Stowe v. State, 163 Ga. App. 535, 295 S.E.2d 209 (1982). Venue in the county in which defendant building contractor’s agent received a check from the defendant’s customer was sufficiently established by defendant’s admission that defendant received payments from no customer and had designated the agent as the person to receive the check. Queen v. State, 210 Ga. App. 588, 436 S.E.2d 714 (1993). Theft by taking conviction in lieu of conversion of construction payments. — Trial court did not err in not applying the principle of lenity to find defendant guilty of charges of conversion of payments for real property improvements, which carried a lighter sentence than the conviction defendant received on charges of theft by taking, since the facts did not support a conviction for conversion of payments for real property improvements since the state did not present any evidence on the required element that any bill for labor or materials remained unpaid. McMahon v. State, 258 Ga. App. 512, 574 S.E.2d 548 (2002). Cited in Lingold v. State, 162 Ga. App. 486, 292 S.E.2d 193 (1982); Farmer v. Dillard, 171 Ga. App. 321, 319 S.E.2d 515 (1984); Hudson v. State, 198 Ga. App. 360, 401 S.E.2d 571 (1991); Chen v. Tai, 232 Ga. App. 595, 502 S.E.2d 531 (1998); Davis v. State, 322 Ga. App. 826, 747 S.E.2d 19 (2013). 307 16-8-16