No, it means the person who stole the money is an employee of Neptune. He or she works for the company.
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pructusI understood the meaning, but to me, "may work" felt like meaning "may work in the future".An interesting interpretation. I can see why you would look at it this way but the term "may work" in a context like this is always understood to mean "might be a current
So, "may be working" or "may have been working" seemed to be better option.