'Theft' under the UAE laws is governed pursuant to the
provisions of the Federal Law No. 3 of 1987 promulgating the penal
code and its amendments ('UAE penal code'). Pursuant to
articles 399 and 405 of the UAE penal code, the crime of theft is
said to occur when intentional misappropriation of property happens
with the intention to own property.
Article 405
Shall be subject to a jail sentence for a term not exceeding
two years or to a fine not exceeding twenty thousand Dirhams,
whoever knowingly misappropriated, with the intention to own, a
lost property owned by someone else or if the said property was in
his possession by mistake or by force majeure.
Article 399
Shall be subject to a jail sentence or to a fine, whoever
succeeds in appropriating, for him or for others, movable property,
a deed or a signature thereon, cancellation, destruction or
amendment thereof through deceitful means or use of false name or
capacity, whenever this leads to deceit the