I’m going to posit a different set of circumstances, based on the fact that he was originally going to return the money.
- he was already filing for bankruptcy
- she screws up
- the cafe is busy and nobody notices until closing time
- she contacts them and it’s no problem
- but the bankruptcy prevents the funds being returned and the owner gets tired of being hassled
So she could get the funds back eventually, if the bankruptcy court is feeling generous, or the court may view it as lawful proceeds of doing business and use the funds to service the owner’s debt willy nilly.