The director of a company has been given a 14-month jail term suspended for three years for the misappropriation of Lm53,100 which were owed to the VAT department.

Magistrate Consuelo Scerri Herrera found Mark Spiteri guilty, as the former director of St George's Catering Limited - a company which has now closed - after hearing that he used the money owed to the department to pay wages, rent and other company expenses between January 1999 and May 2003.

The magistrate heard Police Inspector Kevin Borg, prosecuting, explain that on September 14, 2004, he had received a formal complaint from Paul Scicluna, of the VAT department.

Mr Scicluna had alleged that Mr Spiteri had submitted several signed VAT registration forms and added that Mr Spiteri owed Lm53,100 to the department.

Inspector Borg said that during questioning Mr Spiteri had said that the company was no longer in operation and that it was true that he owed the money to the VAT department.

He said he had used the money for other purposes, mainly to pay wages, rent and other things related to the company, the inspector testified.