Penal Code of Tanzania - Criminal Defense Wiki

When a person receives, either alone or jointly with another person, any money on behalf of
another, the money is deemed to be the property of the person on whose behalf it is received
unless the money is received on the terms that it shall form an item in a debtor and creditor
account and that the relationship of debtor and creditor only shall exist between the parties.
263. Theft by persons having an interest in the thing stolen
When a person takes or converts anything capable of being stolen under such
circumstances as would otherwise amount to theft, it is immaterial that he himself has a special
property or interest therein or that he himself is the owner of the thing, taken or converted
subject to some special property or interest of some other person therein, or that he is lessee of
the thing, that he himself is one of two or more joint owners of the thing, or that he is a director
or officer of a corporation or company or society owning it.
264. Husband and wife
For the avoidance of doubt, it is hereby declared that a husband may be guilty of stealing
from his wife or a wife from her husband.
265. General punishment for theft
Any person who steals anything capable of being stolen is guilty of theft, and is liable, unless
owing to the circumstances of the theft or the nature of the thing stolen, some other punishment
is provided, to imprisonment for seven years.
266. Stealing wills
If the thing stolen is a testamentary instrument, whether the testator is living or dead, the
offender is liable to imprisonment for ten years.
267. Repealed
[Repealed by Act No. 13 of 1994 s. 63.]
268. Stealing certain animals
(1) If the thing stolen is any of the animals to which this section applies the offender shall be
liable to imprisonment for fifteen years.
(2) Where any person kills any animal to which this section applies with intent to steal its skin
or carcass or any part of its skin or carcass he shall, for the purposes of section 265 and this
section, be deemed to have stolen the animal and shall be liable to be proceeded against and
punished accordingly.
(3) This section applies to a horse, mare, gelding, ass mule, camel, ostrich, bull, cow, ox,
ram, ewe, whether, goat or pig.