A POLICE officer's wife who embezzled £92,000 from her bosses has been jailed for two years.

Laura Thomson, 30, sobbed in court as it was revealed she transferred money to her own bank account.

She began working as an accountant for Renfrew bathroom fitters Porcelanosa in January 2005 and within four weeks was siphoning off money.

Paisley Sheriff Court heard how she was responsible for authorising electronic bank transfers to suppliers.

Using the identity of one of the company's recognised traders, she entered her own bank account number on paperwork and e-mails to her boss and the main office of the bank from which the funds were to be taken.

The court heard how she was snared when suppliers Ideal Bathrooms were contacted by a Porcelanosa warehouse manager, who wanted to arrange for some goods to be returned.

When he was told that could not take place as the account had been stopped for non-payment of invoices, alarm bells rang.

A full investigation was carried out but Thomson could not be interviewed as she was on holiday.

When accounts were checked it showed payments had been made to Ideal Bathrooms, but when a detailed examination took place it showed the money had been transferred to a branch of the Royal Bank of Scotland in Campbeltown, where Thomson had family connections.

Further investigations revealed Thomson had been embezzling sums of £1000 and £2000 at a time.

When Thomson, of Castleview Drive, Foxbar, returned from holiday and was quizzed, she claimed it must have been an oversight then refused to answer any questions, and resigned.

In court, Thomson admitted embezzling £92,263 between February 2005 and October 2007.

Defence solicitor Robert Vaughan urged Sheriff James Spy not to jail Thomson, saying she would be particularly vulnerable in prison due to the nature of her husband's job as a police officer.

However, the sheriff said there could be no alternative to imprisonment.

"This remains a serious matter, the sum involved was large and this was a gross breach of trust," he said.

The court heard Porcelonosa did not have insurance to cover the losses from the theft.