Embezzlement Laws by State (2026)
How each state charges embezzlement and the maximum penalties, from each state criminal code.
| State | Embezzlement |
|---|---|
| Alabama | Alabama has no separate general embezzlement crime; an employee or trustee who takes money or property is charged with theft of property, which covers knowingly obtaining or exerting unauthorized control over another's property, or obtaining it by deception, with intent to deprive the owner. The grade depends on value: up to $500 is fourth degree, a Class A misdemeanor; over $500 up to $1,499 is third degree, a Class D felony; $1,500 to $2,500 is second degree, a Class C felony; over $2,500 is first degree, a Class B felony. For theft by deception, the five-year limitation period starts only when the deception is discovered. Ala. Code §§ 13A-8-2, 13A-8-3, 13A-8-4, 13A-8-4.1, 13A-8-5 |
| Alaska | Alaska has no separate embezzlement crime. Keeping money or property that was received under an obligation to pay or deliver it to someone else is theft by failure to make required disposition of funds, charged under the general theft statutes by value: theft of $25,000 or more is a Class B felony, $750 to $24,999 a Class C felony, $250 to $749 a Class A misdemeanor, and under $250 a Class B misdemeanor. If the defendant was a fiduciary or a government or financial-institution officer or employee, failing to account on demand or an audit shortage is prima facie evidence of the offense. Knowingly misapplying property entrusted to a fiduciary, or government or financial-institution property, is misapplication of property, a Class C felony for $750 or more and a Class A misdemeanor below that. AS 11.46.100, 11.46.120 - 11.46.150, 11.46.210, 11.46.620; AS 12.55.035, 12.55.125, 12.55.135 |
| Arizona | Arizona charges embezzlement as theft. Theft includes knowingly converting, for an unauthorized term or use, property or services entrusted to the person or placed in their possession for a limited, authorized use, and taking control of a vulnerable adult's property while in a position of trust. The grade depends on value: under $1,000 is a class 1 misdemeanor; $1,000 to under $2,000 a class 6 felony; $2,000 to under $3,000 a class 5 felony; $3,000 to under $4,000 a class 4 felony; $4,000 to under $25,000 a class 3 felony; $25,000 or more a class 2 felony. A.R.S. § 13-1802(A)(2), (B), (G) |
| Arkansas | Arkansas generally charges embezzlement as theft of property, graded mainly by value: more than $1,000 up to $5,000 is a Class D felony (up to 6 years); more than $5,000 but less than $25,000 is a Class C felony (3 to 10 years); $25,000 or more is a Class B felony (5 to 20 years). The Sentencing Commission also lists a Class B felony entry for theft involving a fiduciary (§ 5-36-103(b)(1)(C)). Ark. Code § 5-36-103(b) |
| California | Embezzlement is the fraudulent appropriation of property by a person to whom it was entrusted, and it is punished as theft in California: an owner entrusted property to the defendant because they trusted them, and the defendant fraudulently converted or used it for their own benefit, intending to deprive the owner of it (even temporarily). A good-faith belief in authority to use the property is a defense. It is punished like theft of property of the same value: grand theft when the value exceeds $950, which can be charged as a misdemeanor or felony (up to 1 year in county jail or 16 months, 2 or 3 years under Penal Code § 1170(h)), and petty theft at $950 or less, a misdemeanor punishable by up to 6 months in county jail and/or a fine of up to $1,000. Embezzlement of public funds is a felony punishable by state prison, and the person can never again hold public office in California. Cal. Pen. Code §§ 484, 487, 489, 490, 490.2, 503, 504, 514; CALCRIM No. 1806 |
| Colorado | Colorado charges embezzlement as theft: knowingly obtaining, retaining or exercising control over anything of value of another without authorization or by deception, with intent to permanently deprive. The grade depends on value: under $300 is a petty offense; $300 to under $1,000 a class 2 misdemeanor; $1,000 to under $2,000 a class 1 misdemeanor; $2,000 to under $5,000 a class 6 felony; $5,000 to under $20,000 a class 5 felony; $20,000 to under $100,000 a class 4 felony; $100,000 to under $1 million a class 3 felony; $1 million or more a class 2 felony. Thefts within six months may be combined. C.R.S. § 18-4-401(1), (2), (4) |
| Connecticut | Embezzlement (wrongfully taking property of another that is in your care or custody, such as an employee or trustee keeping money entrusted to them) is a form of larceny in Connecticut and is graded by value under the general larceny statutes. It ranges from larceny in the sixth degree ($500 or less, a Class C misdemeanor) up to larceny in the first degree (value over $20,000, a Class B felony punishable by one to twenty years); it becomes a felony (third degree, Class D) when the value exceeds $2,000. Conn. Gen. Stat. §§ 53a-119(1), 53a-122 to 53a-125b |
| Delaware | Delaware has no separate embezzlement crime; it is charged as theft. The theft statute covers anyone who, in any capacity, lawfully receives or controls another's property and then fraudulently converts it to their own use. Theft is graded by value: a class A misdemeanor in general, a class G felony when the value is more than $1,500, a class D felony from more than $50,000 to under $100,000, and a class B felony at $100,000 or more, with higher grades when the victim is 62 or older or impaired or disabled. The judge must order full restitution. 11 Del. C. § 841(a)(3), (c), (d) |
| District of Columbia | D.C. has no separate embezzlement crime; it is part of theft. The theft statute expressly includes conduct 'previously known as' embezzlement and larceny by trust. Theft in the first degree (property worth $1,000 or more, or two or more thefts within 6 months totaling $1,000 or more) is punishable by up to 10 years; theft in the second degree (property with some value) by up to 180 days, plus a fine. D.C. Code §§ 22-3211(a), 22-3212(a) |
| Florida | Florida has no separate embezzlement crime; it is charged as theft. The theft law's definition of 'obtains or uses' expressly includes conduct previously known as embezzlement, misapplication, misappropriation and conversion. Theft is graded by value: petit theft below $750 is a misdemeanor, and grand theft starts at $750 (third-degree felony), rising to a second-degree felony at $20,000 and a first-degree felony at $100,000 or more. Fla. Stat. §§ 812.012(3)(d), 812.014 |
| Georgia | Embezzlement is usually charged as theft by conversion: having lawfully obtained someone else's money or property under an agreement or known legal obligation to use it a specified way, a person 'knowingly converts the funds or property to his own use.' It is graded like other theft under § 16-8-12: a misdemeanor for lower values, and a felony at $1,500.01 or more (one to five years; one to ten years from $5,000.00; two to 20 years above $24,999.99). Property taken by a fiduciary in breach of a fiduciary obligation, or by an officer or employee of a government or financial institution in breach of duty, is punished by one to 15 years, a fine, or both. O.C.G.A. §§ 16-8-4(a); 16-8-12(a)(1), (a)(3) |
| Hawaii | Hawaii has no separate embezzlement crime; it is charged as theft. The theft statute includes 'failure to make required disposition of funds': intentionally getting property under an agreement or legal obligation to pay it or deal with it a certain way, then treating it as one's own and failing to make the required payment or disposition. It also covers obtaining or exercising unauthorized control over property and obtaining it by deception. The grade depends on value: theft in the third degree (over $250) is a misdemeanor, theft in the second degree (over $750) is a class C felony, and theft in the first degree (over $20,000) is a class B felony. HRS §§ 708-830(1), (2), (6), 708-830.5, 708-831, 708-832 |
| Idaho | Embezzlement is not a separate crime in Idaho; it is one of the ways of committing theft under the general theft statute. It is graded by value like other theft: grand theft when the value exceeds $1,000 (a felony punishable by a fine up to $5,000 and/or one (1) to fourteen (14) years in state prison), and petit theft otherwise (a misdemeanor, up to $1,000 fine and/or up to one (1) year in county jail). A series of smaller thefts that are part of a common scheme may be added together to reach the $1,000 grand-theft level. Idaho Code §§ 18-2403(2)(b), 18-2407(1)(b)1., 8., 18-2408(2)(a), (3) |
| Illinois | Illinois has no separate embezzlement crime for most people; an employee or fiduciary who keeps or misuses someone else's money or property is charged with theft, which covers knowingly obtaining or exerting unauthorized control over another's property or obtaining it by deception. Theft is graded by value: not from the person and not exceeding $500 is a Class A misdemeanor (a Class 4 felony with certain prior convictions or in a school, place of worship, or of government property); exceeding $500 up to $10,000 is a Class 3 felony; exceeding $10,000 up to $100,000 is a Class 2 felony; exceeding $100,000 up to $500,000 is a Class 1 felony; exceeding $500,000 up to $1,000,000 is a non-probationable Class 1 felony; and exceeding $1,000,000 is a Class X felony. Theft by deception of $5,000 or more from a victim 60 or older or a person with a disability is a Class 2 felony. 720 ILCS 5/16-1(a)(1)-(2), (b)(1)-(7) |
| Indiana | Indiana has no separate embezzlement crime; an employee or other trusted person who takes or keeps someone else's money or property is charged with theft (knowingly or intentionally exerting unauthorized control over another's property with intent to deprive the owner of its value or use) or with criminal conversion (the same conduct without proof of intent to deprive). Theft is a Class A misdemeanor, a Level 6 felony if the value is at least $750 but less than $50,000 (or with certain prior theft-type convictions), and a Level 5 felony if the value is at least $50,000. Criminal conversion is a Class A misdemeanor. Ind. Code §§ 35-43-4-2(a), 35-43-4-3(a) (IPAC compilation, Indiana Code 2022) |
| Iowa | Iowa charges embezzlement as theft: misappropriating property held in trust, or another's property in one's possession or control, by using or disposing of it in a way inconsistent with the trust or the owner's rights. It is graded like other theft by value: over $10,000 is first-degree theft, a class "C" felony (up to ten years); over $1,500 to $10,000 is second degree, a class "D" felony (up to five years); over $750 to $1,500 is third degree, an aggravated misdemeanor; over $300 to $750 is fourth degree, a serious misdemeanor; and $300 or less is fifth degree, a simple misdemeanor. Iowa Code §§ 714.1(2), 714.2 (Iowa Code 2026) |
| Kansas | Kansas charges embezzlement as theft: obtaining or exerting unauthorized control over property or services, or obtaining it by deception, with intent to permanently deprive the owner. Theft is graded by value: less than $1,500 is a class A nonperson misdemeanor; at least $1,500 but less than $25,000 is a severity level 9, nonperson felony; at least $25,000 but less than $100,000 is severity level 7; and $100,000 or more is severity level 5. K.S.A. 21-5801(a)(1)-(2), (b)(1)-(4) |
| Kentucky | Kentucky usually charges embezzlement as theft by failure to make required disposition of property: receiving property under an agreement or legal duty to pay it over or use it in a specified way, then intentionally treating it as one's own. A government or financial-institution officer or employee is presumed to have done so if they fail to account or pay on lawful demand or an audit shows a shortage. It is a Class B misdemeanor under $500; a Class A misdemeanor from $500 to under $1,000; a Class D felony from $1,000 to under $10,000 (or with three or more convictions at the $500-to-$1,000 level within five years); and a Class C felony at $10,000 or more. Separate offenses within 90 days may be combined to reach a higher value. KRS 514.070(1)(a), (4), (5), (7) |
| Louisiana | Embezzlement is charged as theft in Louisiana: theft is defined as the misappropriation or taking of anything of value belonging to another, without consent or by fraudulent conduct, practices or representations, with intent to deprive the owner permanently. It is graded by value: less than $1,000 is punishable by imprisonment for not more than six months, a fine of not more than $1,000, or both; $1,000 to under $5,000 by up to five years and $3,000; $5,000 to under $25,000 by up to ten years and $10,000; and $25,000 or more by up to twenty years at hard labor and $50,000. When there are a number of distinct takings, the total amount determines the grade. La. R.S. 14:67(A), (B), (D) |
| Maine | Embezzlement-type conduct is charged as theft by misapplication of property: obtaining property under an agreement or known legal obligation to pay or deliver it to someone else, then intentionally or recklessly failing to do so and treating it as one's own. The base offense is a Class E crime; it is Class D when the value is more than $500 up to $1,000, Class C (up to 5 years) when more than $1,000 up to $10,000, and Class B (up to 10 years) when more than $10,000. Special lower thresholds apply to payroll processors (Class B over $2,000), and 2 or more prior theft-type convictions make it a Class C crime. A government or financial-institution employee who fails to account on demand or whose accounts show a shortage may be inferred to have dealt with the property as his own. 17-A M.R.S. §§ 358, 1604(1), 1704 |
| Maryland | Embezzlement is part of Maryland's single consolidated theft crime, which also covers larceny, false pretenses, shoplifting and receiving stolen property, and it is graded by value: less than $100 is a misdemeanor (up to 90 days, $500); $100 to under $1,500 is a misdemeanor (up to 6 months and $500 for a first conviction, 1 year for a repeat); $1,500 to under $25,000 is a felony (up to 5 years, $10,000); $25,000 to under $100,000 is a felony (up to 10 years, $15,000); and $100,000 or more is a felony (up to 20 years, $25,000). Separately, a fiduciary who fraudulently and willfully appropriates or hides money held in trust commits the misdemeanor of embezzlement, punishable by imprisonment of not less than 1 year and not exceeding 5 years. Md. Code, Crim. Law §§ 7-102(a), 7-104(g), 7-113 |
| Massachusetts | Embezzlement is charged as larceny: unlawfully converting or hiding another person's property with intent to steal or embezzle, whether or not the person had possession of it at the time. If the value exceeds $1,200 (or the property is a firearm), it is a felony punishable by up to five years in state prison, or a fine of not more than $25,000 and up to two years in jail. If the value does not exceed $1,200, the penalty is up to one year in jail or a fine of not more than $1,500. M.G.L. c. 266, § 30(1) |
| Michigan | Embezzlement is when an agent, employee, trustee, bailee or custodian fraudulently converts or hides money or property entrusted to them. It is graded by value: under $200, a misdemeanor punishable by up to 93 days and a fine of $500 or 3 times the value; $200 to under $1,000, a misdemeanor punishable by up to 1 year; $1,000 to under $20,000, a felony punishable by up to 5 years; $20,000 to under $50,000, up to 10 years; $50,000 to under $100,000, up to 15 years; and $100,000 or more, up to 20 years and a fine of $50,000 or 3 times the value. Prior embezzlement convictions or a nonprofit or charitable victim raise the grade. MCL 750.174 |
| Minnesota | Embezzlement is charged under Minnesota's general theft statute, which covers intentionally and without claim of right taking, using, transferring, concealing or retaining possession of another's property without consent, intending to deprive the owner permanently. Penalties depend on value: $500 or less, up to 90 days and $1,000; more than $500 up to $1,000, up to 364 days and $3,000; more than $1,000 up to $5,000, up to five years and $10,000; more than $5,000, up to ten years and $20,000; and, for the theft methods listed in subdivision 2, clauses (3), (4), (15), (16) and (19), more than $35,000 carries up to 20 years and $100,000. Theft of public funds is a felony (up to five years) even at $1,000 or less. Minn. Stat. § 609.52, subds. 2(a)(1), 3 |
| Mississippi | Embezzlement, converting money or property entrusted to a person by virtue of an office, position, place or employment, is graded by value like theft: under $1,000 is punished by up to six months in county jail and/or up to $1,000 (with a third offense of at least $500 punishable by up to three years in the Penitentiary); $1,000 to under $5,000, up to five years and/or $5,000; $5,000 to under $25,000, up to ten years and/or $25,000; $25,000 or more, up to twenty years and/or $25,000 (§ 97-23-19). Miss. Code Ann. § 97-23-19 |
| Missouri | Missouri has no separate embezzlement offense in its theft law; an employee or other person who takes property or services of another without consent or by deceit is charged with stealing, graded by value. Stealing is a class D misdemeanor for unlisted property under $150 with no prior stealing-related findings of guilt, and otherwise a class A misdemeanor if no other penalty applies (§ 570.030.7-.8). It is a class D felony (up to 7 years) when the value is $750 or more and a class C felony (3 to 10 years) when the value is $25,000 or more (§ 570.030.4-.5). RSMo § 570.030 (effective Aug. 28, 2025); §§ 558.002, 558.011 |
| Montana | Embezzlement is a form of theft in Montana: 'theft of property by embezzlement' is purposely or knowingly taking unauthorized control of, or obtaining by deception, property of one's employer or property entrusted to the person, with the purpose to deprive the owner (§ 45-6-301(6)). Embezzlement of property not exceeding $1,500 is a misdemeanor (fine up to $1,500, up to 6 months in county jail, or both; a third or later conviction carries a $1,500 fine and 30 days to 6 months); over $1,500 is a felony with up to $50,000 and 10 years in state prison. Embezzlement of property exceeding $10,000 carries a state prison term of not less than 1 year or more than 10 years and a fine up to $50,000, though the court may order probation with restitution. Amounts from a common scheme may be added together. MCA § 45-6-301(6)-(8) |
| Nebraska | Nebraska has no separate general embezzlement crime in its theft article; an employee or other person who takes or keeps another's property is charged with theft by unlawful taking (§ 28-511) or theft by deception, which includes failing to correct a false impression the person knows is influencing someone in a fiduciary or confidential relationship (§ 28-512(3)). Theft is graded by value: $500 or less is a Class II misdemeanor; more than $500 but less than $1,500 is a Class I misdemeanor; $1,500 to under $5,000 is a Class IV felony; and $5,000 or more is a Class IIA felony (up to 20 years). Repeat low-value thefts within ten years can become a Class IV felony, and amounts from one scheme may be added together (§ 28-518). Neb. Rev. Stat. §§ 28-511, 28-512, 28-518; §§ 28-105, 28-106 |
| Nevada | Embezzlement is a separate crime in Nevada: a bailee who converts entrusted money or property to his or her own use with intent to steal or defraud, or an agent, manager, clerk or other person entrusted with money or property who uses it for another purpose, 'is guilty of embezzlement' and is punished as for theft of property of the same kind and value (NRS 205.300(1)). Separate misdemeanor-level embezzlements against the same person within 6 months are combined if together they reach the felony level (NRS 205.300(2)). Under the theft value tiers, less than $1,200 is a misdemeanor, $1,200 to under $5,000 a category D felony, $5,000 to under $25,000 a category C felony, and $25,000 or more a category B felony (NRS 205.0835). NRS 205.300, 205.0835 |
| New Hampshire | Embezzlement is charged as theft by unauthorized taking: obtaining or exercising unauthorized control over another's property with a purpose to deprive the owner, which expressly includes conduct known as 'embezzlement' and larceny by bailee (RSA 637:3). Theft by misapplication covers failing to make a required payment from property received under an agreement or legal obligation and treating it as one's own; government and financial-institution employees are presumed to know their obligations (RSA 637:10). Theft is a misdemeanor if the value is $1,000 or less, a class B felony if more than $1,000 but not more than $1,500 (or after two prior theft convictions), and a class A felony if more than $1,500 (RSA 637:11). RSA 637:3, 637:10, 637:11; RSA 651:2 |
| New Jersey | New Jersey has no separate crime called embezzlement; an employee or other person who keeps property they were obligated to pay over or hand on, and deals with it as their own, commits 'theft by failure to make required disposition of property received.' A government or financial-institution officer or employee is presumed to know the obligation and to have treated the property as their own if they fail to account on demand or an audit shows a shortage. It is graded like other theft by amount: under $200 a disorderly persons offense; $200 to $500 fourth degree; over $500 but under $75,000 third degree; $75,000 or more second degree; theft 'in breach of an obligation by a person in his capacity as a fiduciary and the amount involved is $50,000 or more' is also second degree. A separate crime, misapplication of entrusted property by a fiduciary, is fourth degree if the benefit is $1,000 or less, third degree if over $1,000 but under $75,000, and second degree at $75,000 or more. N.J.S. 2C:20-9; N.J.S. 2C:20-2(b); N.J.S. 2C:21-15 |
| New Mexico | Embezzlement is a separate crime in New Mexico (NMSA 1978, § 30-16-8). Under the Supreme Court's jury instruction, the state must prove the person was entrusted with property or money, converted it to their own use (keeping it rather than returning it, or using it for their own purpose), and at that time fraudulently intended to deprive the owner of it — even temporarily. Like larceny, embezzlement is graded by value: the instruction's use notes refer to value brackets of 'over $250,' 'over $500,' 'over $2,500,' or 'over $20,000,' and describe $250 or less as a petty misdemeanor. NMSA 1978, § 30-16-8; UJI 14-1641 NMRA |
| New York | New York charges embezzlement as larceny: the larceny statute expressly includes 'common law larceny by trick, embezzlement, or obtaining property by false pretenses.' The grade depends on value: petit larceny (stealing property, when no grand larceny factor applies) is a class A misdemeanor (up to 364 days in jail and a fine up to $1,000); grand larceny in the fourth degree (over $1,000) is a class E felony; third degree (over $3,000) is a class D felony; second degree (over $50,000) is a class C felony; and first degree (over $1,000,000) is a class B felony (up to 25 years). N.Y. Penal Law §§ 155.05(2)(a), 155.25, 155.30, 155.35, 155.40, 155.42, 70.00 |
| North Carolina | Embezzlement is a separate crime: a public official, fiduciary (trustee, executor, guardian, settlement agent, etc.), corporate officer, agent, clerk or employee (16 or older) who embezzles or fraudulently or knowingly and willfully misapplies or converts to their own use money or property that came into their care commits a felony. It is a Class H felony if the value is less than $100,000 and a Class C felony if the value is $100,000 or more. Felony prison terms depend on the class and the person's prior record level under structured sentencing (G.S. 15A-1340.17). N.C. Gen. Stat. § 14-90 |
| North Dakota | North Dakota has no separate embezzlement statute; it is charged as theft — knowingly exercising unauthorized control over another's property, or obtaining it by deception, with intent to deprive the owner. Theft is graded by value: over $50,000 is a class A felony (up to twenty years, a $20,000 fine, or both); over $10,000 a class B felony (up to ten years, a $20,000 fine, or both); over $1,000 a class C felony (up to five years, a $10,000 fine, or both) (also over $100 when taken by a public servant in the course of official duties); otherwise a class A misdemeanor (up to 360 days in jail, a $3,000 fine, or both). The class B misdemeanor tier for thefts of $500 or less does not apply when the theft was by deception by someone in a confidential or fiduciary relationship with the victim, or by a public servant or financial institution employee in the course of official duties. N.D.C.C. §§ 12.1-23-02, 12.1-23-05; N.D.C.C. § 12.1-32-01 |
| Ohio | Ohio has no separate embezzlement statute; it is charged as theft, which includes knowingly exerting control over property 'beyond the scope of the express or implied consent of the owner' with purpose to deprive the owner. Theft under $1,000 is a misdemeanor of the first degree (up to 180 days in jail and a $1,000 fine); $1,000 to under $7,500 is a felony of the fifth degree (six to twelve months, fine up to $2,500); $7,500 to under $150,000 is grand theft, a felony of the fourth degree (six to eighteen months, fine up to $5,000); $150,000 to under $750,000 is aggravated theft, a felony of the third degree (a definite term of nine to thirty-six months, fine up to $10,000); $750,000 to under $1.5 million is a felony of the second degree; and $1.5 million or more is a felony of the first degree. Prior felony theft convictions within three years can raise the grade. R.C. 2913.02(A)(2), (B)(2); R.C. 2929.14, 2929.18, 2929.24, 2929.28 |
| Oklahoma | Embezzlement in Oklahoma is fraudulently using or hiding property that the person lawfully held, for example money entrusted to them, property held under a power of attorney, tax money collected for the state, or rental property not returned within ten (10) days after the rental ends. It is graded by value: under One Thousand Dollars ($1,000.00) is a misdemeanor (up to one (1) year in county jail and a fine up to $1,000.00); $1,000.00 to under $2,500.00 is a Class D3 felony (up to two (2) years); $2,500.00 to under $15,000.00 is a Class D1 felony (up to five (5) years); and $15,000.00 or more is a Class C2 felony (up to seven (7) years), each with fines and restitution. A series of takings under one scheme can be added together, and a public officer who diverts appropriated money commits a Class C2 felony with a fine equal to triple the amount taken. 21 O.S. § 1451(A)-(C); §§ 20M(B), 20N(B), 20P(B) |
| Oregon | Oregon has no separate embezzlement crime; taking, appropriating or withholding property entrusted to you is charged as theft, graded by value. Under $100 is theft in the third degree, a Class C misdemeanor (up to 30 days); $100 to under $1,000 is theft in the second degree, a Class A misdemeanor (up to 364 days); $1,000 or more is theft in the first degree, a Class C felony (up to 5 years); and $10,000 or more is aggravated theft in the first degree, a Class B felony (up to 10 years). Values from a single or aggregate transaction can be combined. ORS 164.015(1), 164.025, 164.043, 164.045, 164.055, 164.057; 161.605, 161.615 |
| Pennsylvania | Pennsylvania charges embezzlement as theft, usually theft by failure to make required disposition of funds received: getting property under an agreement or legal duty to pay or deliver it, then intentionally treating it as your own and not making the required payment. Theft is graded by amount: over $2,000 is a felony of the third degree (up to 7 years); $100,000 to under $500,000 is a felony of the second degree (up to 10 years); and $500,000 or more is a felony of the first degree (up to 20 years). Below $2,000, theft is a misdemeanor of the first degree, and the lower misdemeanor grades for small amounts do not apply when the theft was a breach of fiduciary obligation. Government and bank employees are presumed to know their legal payment obligations. 18 Pa.C.S. §§ 3927, 3903(a), (a.1), (a.2), (b); §§ 1103, 1104 |
| Rhode Island | Rhode Island's embezzlement and fraudulent conversion law covers employees, agents, financial-institution officials and fiduciaries (executors, guardians, trustees and the like) who convert money or property entrusted to them; it is treated as larceny. The penalty is a fine of not more than $50,000 or three (3) times the value embezzled, whichever is greater, up to twenty (20) years in prison, or both; if the value is less than $100, the penalty is a fine up to $1,000, up to one year, or both. Bank officers or employees who embezzle bank funds face up to twenty (20) years and/or a fine up to $20,000. R.I. Gen. Laws §§ 11-41-3, 11-41-11 |
| South Carolina | South Carolina charges most embezzlement by employees and others entrusted with property as breach of trust with fraudulent intent, which is treated as larceny. It is a misdemeanor tried in magistrates or municipal court (fine up to one thousand dollars or up to thirty days) if the amount is two thousand dollars or less; a felony with up to five years if more than two thousand but less than ten thousand dollars; and a felony with up to ten years if ten thousand dollars or more. Embezzlement of public funds is a separate offense. S.C. Code §§ 16-13-230, 16-13-210 |
| South Dakota | South Dakota treats embezzlement as theft: a person entrusted with another's property who, with intent to defraud, uses it for a purpose outside that trust is guilty of theft, and no separate act of taking is needed. It is graded by value like other theft: $400 or less is a Class 2 misdemeanor; over $400 up to $1,000 is a Class 1 misdemeanor; over $1,000 up to $2,500 is a Class 6 felony; over $2,500 up to $5,000 is a Class 5 felony; over $5,000 up to $100,000 is a Class 4 felony; over $100,000 up to $500,000 is a Class 3 felony; and over $500,000 is aggravated grand theft, a Class 2 felony (up to twenty-five years). SDCL 22-30A-10, 22-30A-17, 22-30A-17.1, 22-30A-17.2, 22-30A-17.3 |
| Tennessee | Embezzlement is charged under Tennessee's general theft statute: a person commits theft of property if, with intent to deprive the owner, the person knowingly obtains or exercises control over the property without the owner's effective consent. It is graded by value: $1,000 or less is a Class A misdemeanor; more than $1,000 but less than $2,500 a Class E felony; $2,500 to less than $10,000 a Class D felony; $10,000 to less than $60,000 a Class C felony; $60,000 to less than $250,000 a Class B felony; and $250,000 or more a Class A felony. Tenn. Code Ann. §§ 39-14-103(a); 39-14-105(a); 40-35-111 |
| Texas | Texas has no separate embezzlement crime: theft is a single offense that replaced the old offenses of embezzlement, extortion, swindling and others, so an employee who steals is charged with theft graded by value. Theft goes up one level if the thief was a public servant or government contractor who got the property through that position. A trustee, guardian, agent under a power of attorney, or other fiduciary who misuses property in a way that risks loss commits misapplication of fiduciary property, graded by value from a Class C misdemeanor (under $100) to a first-degree felony ($300,000 or more), and one level higher if the victim is elderly. Tex. Penal Code §§ 31.02; 31.03(f)(1)-(2); 32.45(a)-(d) |
| Utah | Utah has no separate embezzlement crime for employees: theft is a single offense that includes what used to be called embezzlement, extortion and blackmail, and it is graded by value. Under $500 is a class B misdemeanor; $500 to under $1,500 is a class A misdemeanor; $1,500 to under $5,000 is a third degree felony; $5,000 or more is a second degree felony, with higher grades for repeat offenders. Utah Code §§ 76-6-403; 76-6-404(2)-(3) |
| Vermont | An employee, agent or officer who embezzles or fraudulently converts money or property entrusted to them through the job commits embezzlement. If the value is $100 or less, the penalty is up to one year in jail and/or a $1,000 fine (a misdemeanor); above $100, it is a felony punishable by up to 10 years and/or a $10,000 fine. Bank officers, court-appointed receivers or trustees, executors, administrators and guardians who embezzle are guilty of larceny and face up to 10 years and/or a $1,000 fine. 13 V.S.A. §§ 2531-2535 |
| Virginia | Embezzlement, wrongfully using or keeping money or property received for an employer, principal or another person, or entrusted to you through your job, office or a court, is treated as larceny and punished the same way. Embezzling $1,000 or more is grand larceny: 1 to 20 years in prison, or at the jury's or court's discretion up to 12 months in jail and/or a $2,500 fine. Under $1,000 is petit larceny, a Class 1 misdemeanor. Va. Code §§ 18.2-111(A); 18.2-95(A); 18.2-96 |
| Washington | Washington charges embezzlement as theft. 'Exerting unauthorized control' includes an employee, agent, servant, trustee, executor, guardian, public officer or similar person keeping or using property in their care for themselves or someone other than the owner. Theft is graded by value: over $5,000 is theft in the first degree, a class B felony (up to 10 years); over $750 up to $5,000 is second degree, a class C felony (up to 5 years); $750 or less is third degree, a gross misdemeanor. RCW 9A.56.010(23)(b); 9A.56.020(1); 9A.56.030; 9A.56.040; 9A.56.050 |
| West Virginia | Embezzlement covers an officer, agent, clerk or employee of the state, a county or city, a school district, a bank or other corporation, or a business who takes or fraudulently converts money or property that came into his or her control through that job. The statute does not set its own penalty for most cases: the person is deemed guilty of larceny of the property, so the grade follows the general theft statute by value (grand larceny, a felony, at $1,000 or more; petit larceny, a misdemeanor, below $1,000). Embezzlement by an officer, agent or employee of a banking institution is a felony punishable by not less than ten years in the penitentiary, and a public officer who uses public money for personal benefit is guilty of larceny of it. W. Va. Code §§ 61-3-20, 61-3-13 |
| Wisconsin | Embezzlement is charged under Wisconsin's general theft statute: a person who, because of an office, business or job, or as trustee or bailee, has custody of another's money or negotiable instruments and intentionally uses, transfers, hides or keeps them without the owner's consent and contrary to his or her authority, intending to convert them, commits theft. Refusing to hand the money over on demand is prima facie evidence of that intent. The grade follows the theft value tiers: a Class A misdemeanor up to $2,500, and a felony above $2,500 (Class I up to $5,000, Class H up to $10,000, Class G up to $100,000, Class F above $100,000). Wis. Stat. § 943.20(1)(b), (3) |
| Wyoming | Wyoming has no separately named embezzlement crime in its criminal code; taking or keeping an employer's or client's money is charged under the single theft statute, which covers knowingly taking, retaining or exercising control over another's property without authorization or by deception with intent to deprive the owner. Theft is a felony punishable by up to ten (10) years, a fine of up to $10,000.00, or both, if the property is worth $1,000.00 or more; under $1,000.00 it is a misdemeanor punishable by up to one (1) year, a fine of up to $1,500.00, or both. Amounts taken in a common scheme may be added together, and a third or later theft conviction is a felony. W.S. 6-3-402(a), (c), (h), (j) |
General legal information, not legal advice. Laws change and local rules can differ; check the linked official source or talk to a lawyer about your situation.