Embezzling that much money from an employer is looked upon much more seriously than simple theft, because it involves a breach or trust (an employee is in a unique position to damage an employer because they are entrusted with access to the employer's accounts, etc.). In addition, that much cash stolen never goes unpunished. With or without a prior record, your friend is facing jail. Her cocaine addiction may explain why she embezzled (not so much for personal gain but to feed an out-of-control addiction she couldn't handle), but it will only help in mitigation of sentence. She had better be in long-term rehab, off all illegal substances, and be employed with a repayment plan to her employer before she gets to trial, if she wants any chance to reduce or avoid straight jail time. It goes without saying that she needs a good criminal defense lawyer. ASAP.