PARTIES TO DISPUTE:

STATEMENT OF CLAIM: "Claim of the System Committee of the Brotherhood that:
(1) The dismissal of Welder Jerry Goldman and Welder Helper Gerald Wynn for alleged 'misuse of a company owned gasoline credit card which was used to purchase gasoline far a personal vehicle on Friday, November 30, 1979' was unwarranted, withoutjust and sufficient cause, on the basis of unproven charges and in violation of the Agreement (System Files IND-728/2-MG-2737 and IND-727/2MG-2738).

 (2) The claimants shall now be allowed the benefits prescribed in Agreement Rule 48(e)."

 OPINION CF BOARD: On November 30, 1979 Claimants used a company credit card
 to purchase gasoline for Claimant Wynn's personal automobile at Tuscola, Illinois. Both Claimants declared that the gasoline purchase was an accepted method for reimbursing Claimant Wynn who had supposedly utilized his own car to conduct company business. The Track Supervisor testified that all employes had been instructed to submit an expense account form if and when any employs was authorized to use his private automobile for a company purpose. After an investigation held on January 17, 1980, the Carrier dismissed Claimants from service for misuse of the copany credit card.

 The Organization argues that Claimants were merely following an alleged past practice. At various times in the past, the Carrier had purportedly permitted employes to buy gasoline for their personal autos on a company issued credit card. Also, the Organization asserts that even if Claimants committed the offense, dismissal was an excessive and arbitrary penalty. The Carrier contends that Claimants attempted to deceive the Carrier by using the credit card, without authority, to purchase gasoline for a private automobile.

 In this case, Claimants purchased gas for Claimant Wynn's car on the company credit card. Both Claimants knew the credit card was to be used only to buy fuel for company vehicles. In addition, there is little or no evidence that Claimant Wynn had, in the recent past, actually used his auto for company business.

 The record before this Board clearly reflects that, during the present Track Supervisor's tenure, employes were reimbursed for any out of pocket expenses after they had submitted the appropriate expense account forms. Instead of filing the appropriate expense account voucher, Claimants intentionally and dishonestly engaged in a gross misuse of a company credit card.
 Award Number 24299
 Docket Number Zb1-24206

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 Dishonesty is a serious offense which warrants a severe penalty. Third Division Awards No. 73130 (Yornblum) and No. 23204 (Dennis). Since both Claimants were willing and active participants in the dishonest act, we must uphold the discipline assessed against each of them.

 Inasmuch as we are denying this claim on its merits, we need not address the Carrier's contention that the claim submitted to this Board was substantially different from the claim handled on the property.

That the parties waived oral hearing;

 That the Carrier and the Employes involved in this dispute are respectively Carrier and Employes within the meaning of the Railway labor Act, as approved June 21, 1934;
That this Division of the Adjustment Board has jurisdiction over the dispute involved herein; and

 That the Agreement was not violated.

 A W A R D
Claim denied.

 Attest: Acting Executive Secretary

By_

 NATIONAL RAILROAD ADJUSTMENT BOARD
 By Order of Third Division

 Rosemarie Breach - Administrative Assistant

 Dated at Chicago, Illinois, this 14th day of April 1933.

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