The charge, from what you write, would most probably be for embezzlment. What the penalty would be depends on many factors, such as your son's previous criminal record, if any, the amount taken, etc. At this point, since a warrant for his arrest had been issued, he really should consult with a criminal law attorney who practices in the area of where the warrant was issued. They can best advise him further and use their local court contacts to his best advantage. In the meantime, he should not speak with the police until he retains legal counsel.