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If the value of the property taken was over $500 then it will be a felony offense with no statute of limitations listed. If it was for less than $500 then it would be a misdemeanor offense with a one year statute of limitations.
Please reply if I can help further.
It is not important who reports the crime as crimes are considered against the state (or federal) government and not against the individual. The fact that the company is gone may make it more difficult to investigate the matter, but a prosecution could still be brought. It is important for the person who is the subject of this potential investigation to refrain from speaking to anyone and seek counsel immediately. It may not be time to hire a lawyer yet... but if the police show up then the person will have a plan of action that has been arranged with a local attorney.