PLANO, Tex. — Two former employees of J.C. Penney Co. have been involved in separate embezzling cases totaling more than $20 million, with one charged and another found guilty.

One of the retailer’s former store clerks here has been charged with allegedly stealing nearly $700,000 over three years. In a separate case, a former in-house software developer has been found guilty of stealing proprietary Internet-related software worth $20 million.

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