First off, congratulations to Super Bowl champion Ray Wersching, the Niners Nation All-Time 49ers Kicker. I haven't seen any updates, but if he ends up going to jail, hopefully this gives him some small comfort. Joe Nedney made a small run late, but Wersching is the winner going away with 60% of the vote. Nedney has a higher percentage, but Wersching is far and away the franchise leader with a respectable FG% as well.
Now onto the punter. The all-time punter will be a guy who doesn't get all that much media, as is the case with any punter really. It's just about the least glamorous position on the field, but he can have such a huge impact. The 49ers haven't had many great punters, although two of their punters rank in the top 100 all time in total yards, both of whom are top 20 all-time in yards per punt.
Tommy Davis (1959-1969): Davis was an option at kicker, but he appears to have been a much better punter. Davis is the 49ers all-time leader in punt yards with 22,833 and is second in NFL history to the legendary Sammy Baugh in yards per punt.
Andy Lee (2004-present): Lee has quietly become an excellent punter for the 49ers, landing himself in the Pro Bowl in his first season after signing a six year contract. Lee currently ranks second in team history in total punting yards at 17,030 and barring injury will pass Davis in 2009 for the all-time lead. Additionally, Lee sits tied for 12th in NFL history in yards per punt. If Lee sticks with the 49ers for the entirety of this 6-year deal, he's going to put quite a bit of distance between himself and the rest of the punters in 49ers history.
Frankie Albert (1946-1952) - Albert was drafted by the Bears in 1942 but didn't play until 1946, by then a member of the 49ers (I'm guessing WW II had something to do with that). Albert actually played a lot of quarterback as well, but finished as the #4 punter in 49ers history with 12,866 yards. One drawback: he was 1 of 5 on extra points. Seems odd to be that bad even if such a limited number of opportunities...must have been an injury replacement issue.
Tom Wittum (1973-1977) - Wittum had a limited career with the 49ers but did well in that short time. He made the Pro Bowl his first two seasons and finished 3rd in 49ers history with 15,494 yards, averaging 40.8 yards per punt. According to his Wikipedia page, Wittum now teaches drivers' ed classes at a high school in Illinois.
Not quite an indictment for embezzlement, but interesting nonetheless.