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Embezzlement Laws by State

Posted on December 6, 2021

by William Hiltz

FraudBuster Tips for Dentists

Embezzlement is a statutory offense that, depending on the circumstances, may be a crime under state law, federal law, or both

State embezzlement laws are listed below in alphabetical order.

Alabama

Alabama Code Title 34. Professions and Businesses Section 34-13-7:

Value up to $250. Third degree theft of property. Up to one year in jail and fine up to $2,000.
Value higher than $250 up to $2,500. Second degree theft of property. Between one and 10 years imprisonment and/or fine up to $15,000.
Value higher $2,500. First degree theft of property. Between two and 20 years imprisonment and/or fine up to $30,000.

Alaska

Alaska Statutes: AS 45.05.109. Fraud and Forgery.:

Value below $50. 4^th degree theft. Class B misdemeanor. Up to 90 days in jail and fine of up to $2,000.
Value is $50 up to less than $25,000. 2^nd degree theft. Class C felony. Up to five years imprisonment.
Value is $25,000 and higher. Class B felony. Up to 10 years imprisonment.

Arizona

Arizona Revised Statutes Section 13-1802:

Value below $1,000. Class 1 misdemeanor. Fine of up to $2,500 plus surcharges and three years probation
Value is $1,000 up to less than $2,000, theft of animal for animal fighting, or theft of firearm. Class 6 felony. Up to one year in prison and fine of at least $1,000 plus surcharges
Value is $2,000 up to less than $3,000. Class 5 felony. Nine months up to 1.5 years in prison and fine of at least $1,000 plus surcharges
Value is $3,000 up to less than $4,000. Class 4 felony. 18 months to 3.75 years in prison and a minimum fine of $1,000 plus surcharges
Value is $4,000 up to less than $25,000. Class 3 felony. 2.5 years to 8.75 years in prison and a minimum fine of $1,000 plus surcharges
Value is$25,000 and higher. Class 2 felony. 4 years to 12.5 years in prison and a minimum fine of $1,000 plus surcharges

Arkansas

2010 Arkansas Code, Title 23 – Public Utilities and Regulated Industries, Subtitle 2 – Financial Institutions And Securities, Chapter 50 – Miscellaneous Violations of Banking Laws, Section 23-50-105 – Embezzlement, misuse of funds, etc., by officer, director, etc.

Value below $1,000. Class A misdemeanor. Up to one year in jail and fine of $1,000
Value between $1,000 and $5,000. Class D felony. Up to six years in prison and fine of $10,000
Value between $5,000 and $25,000. Class C felony. Up to 10 years in prison and fine of $10,000.
Value above $25,000. Class B felony. Up to 20 years in prison and/or fine of $15,000.
Enhanced penalties for objects that have an inherent, subjective, or idiosyncratic value to its owner even if the property has no market value or replacement cost; and for utility company property.

California

Penal Code Section 514
Penal Code Sections 484 to 502.9
Cal Pen. Code Section 186.11
Cal Pen. Code Section 515

Penalties are:

Value is less than $950. Petty theft. Up to six months in jail and/or up to $1,000 fine
Value is more than $950. Grand theft, which is a felony. Six months to three years in state prison

Colorado

Colorado Revised Statutes Section 18-4-401, Section 18-8-407

Value below $50. Class 1 petty offense. Up to six months in jail and fine of up to $500
Value is $50 up to less than $300. Class 3 misdemeanor. Up to six months in jail and fine of up to $750
Value is $300 up to less than $750. Class 2 misdemeanor. Up to one year in prison and fine of up to $1000
Value is $750 up to less than $2,000. Class 1 misdemeanor. Up to 1.5 years in prison and fine of up to $5000
Values is $2000 up to less than $5,000. Class 6 felony. Up to 1.5 years in prison and fine of up to $100,000
Value is $5,000 up to $20,000. Class 5 felony. Up to 3 years in prison and fine of up to $100,000

Connecticut

Larceny by Embezzlement — Section 53a-119 (1) and Sections 53a-122 through 53a-125b

Value below $500. Class C misdemeanor. Fine of up to $500 and/or up to three months in jail.
Value between $500 and $1,000. Class B misdemeanor. Fine of up to $1,000 and/or up to six months in jail.
Value between $1,000 and $2,000. Class A misdemeanor. Fine up to $2,000 and/or up to one year in jail.
Value between $2,000 and $10,000, vehicle worth below $10,000, public records, biological samples, microorganisms, cultures, records of scientific secrets, inventions, or technical processes. Class D felony. Fine up to $5,000 and/or between one and five years in prison.
Value between $10,000 and $20,000, vehicle worth above $10,000, public property worth less than $2,000, victim older than 60 or physically disabled or blind, property belonging to telecommunications services that were interrupted. Class C felony. Fine up to $10,000 and/or between one and 10 years in prison.
Value above $20,000, vehicle worth above $20,000, public property worth above $2,000. Class B felony. Fine up to $15,000 and/or between one and 20 years in prison.

Delaware

Tit. 11 Section205(a), (b), (h), (c), (e), (i)

Value below $1,500. Class A misdemeanor. Up to one year in jail and/or fine up to $2,300.
Value between $1,500 and $50,000. Class G felony. Up to two years in prison.
Value between $50,000 and $100,000. Class E felony. Up to five years in prison.
Value above $100,000. Class C felony. Up to 15 years in prison.

Florida

Fl. Stat. Ann. Section 812.014

1^st, 2^nd, or 3^rd degree felony. Up to five years in prison.
1^st or 2^nd degree embezzlement. Up to $1,000 in fines and up to one year in jail.
Enhanced sentences for embezzlement of a fire extinguisher, more than 2,000 citrus fruits, and stop signs.

Georgia

Georgia Code, Title 16, Crimes and Offenses, Chapter 8, Section 4

Value is $500 or lower. Up to one year in jail and/or fine of up to $1,000
Value above $500. One to 10 years in prison and/or fine of up to $1,000
Enhanced sentences for embezzlement valued over $500 that includes a ferrous metal.

Hawaii

708-831 Theft in the second degree. 2013 Hawaii Revised Statutes
708-833 Theft in the fourth degree. 2013 Hawaii Revised Statutes
708-830.5 Theft in the first degree. 2012 Hawaii Revised Statutes

Penalties:

Value above $20,000. Theft in the 1^st up to 10 years in prison and/or fine of up to $25,000
Value between $300 and $20,000. Theft in the 2^nd Up to five years in prison and fine of up to $10,000
Value between $100 and $300. Theft in the 3^rd Up to one year in jail and/or fine of up to $2,000
Enhanced sentences for embezzlement of aquaculture products (fish) from a fenced, private area.

Idaho

Section 18-2403 – Idaho State Legislature
Section 18-2408 – Idaho State Legislature
Section 18-2407 – Idaho State Legislature

Penalties:

Felony for embezzlement of public property or money.
Felony for public servants who use their position to embezzle public property or money.
Between one and 20 years in prison and/or fine of up to $10,000

Illinois

Illinois Statutes Section 5/16-1

Value below $500. Up to one year in jail and fine of up to $2,500
Value between $500 and $10,000. Fine of up to $25,000 and between two and five years in jail.
Value above $10,000. Fine of up to $100,000 and between three and seven years in jail.

Indiana

Indiana Code Section 29-1-13-9 [estate embezzlement]

Civil liability for taken amount. Possible imprisonment.

Indiana Code Section 35-43-4-1 et seq. [theft]

Value is $750 to $50,000 or if there is previous conviction for theft. Level 6 felony. Six months to 2.5 years in prison and up to $10,000 in fines
Value is more than $50,000. Level 5 felony. One to six years in prison and fine of up to $10,000

Iowa

2011 Iowa Code, TITLE XVI CRIMINAL LAW AND PROCEDURE, SUBTITLE 1 CRIME CONTROL AND CRIMINAL ACTS, CHAPTER 714 THEFT, FRAUD, AND RELATED OFFENSES

Value below $200. Fine of $50 to $500 and/or up to 30 days in jail.
Value between $200 and $500. Fine of $250 to $1,500 and/or up to one year in jail.
Value between $500 and $1,500. Fine of $500 to $5,000 and/or up to two years in prison.

Kansas

21-5801 Theft. 2014 Kansas Statutes. US Codes and Statutes

Value below $1,000. Fine of up to $2,500 and/or up to one year in jail
Value between $1,000 and $25,000. Fine of up to $100,000 and/or up to six months in jail

Kentucky

Kentucky Revised Statutes – Chapter 514

Value below $500. Fine up to $500 and/or between 90 days and one year in jail
Value between $500 and $10,000. Fine between $1,000 and $10,000 and/or between one and five years in prison
Value above $10,000. Fine of between $1,000 and $10,000 and/or between five and 10 years in prison

Louisiana

LA Rev Stat Section 14:67 – RS 14:67 – Theft 2011

Value below $500. Fine up to $1,000 and/or between six months and a year in jail
Value between $500 and $1,500. Fine up to $2,000 and/or up to five years in prison
Value above $1,5000. Fine up to $3,000 and/or up to 10 years in prison

Maine

Title 17-A: MAINE CRIMINAL CODE, Part 2: SUBSTANTIVE OFFENSES, Chapter 15: THEFT, Section353-A, Section353. Theft by unauthorized taking or transfer

Value below $500. Fine up to $1,000 and/or up to one year in jail.
Value between $500 and $1,000. Fine up to $2,000 and/or between one and three years in prison.
Value between $1,000 and $10,000. Fine up to $5,000 and/or between three and five years in prison.

Maryland

2010 Maryland Code, CRIMINAL LAW, TITLE 7 – THEFT AND RELATED CRIMES, Subtitle 1 – Crimes Involving Theft, Section 7-113 – Embezzlement – Fraudulent misappropriation by fiduciary, Section 7-113. Embezzlement – Fraudulent misappropriation by fiduciary.

Fine of between $50 and $100.
Between one and five years in prison.

Massachusetts

Massachusetts General Laws Chapter 266 Section 57

Value below $250. Fine of between $50 and $600 and/or between six months in jail and two and a half years in prison for 1^st offense
Value above $250, embezzlement of firearms. Fine of up to $25,000 and/or up to five years in prison

Michigan

Comp. Laws Ann. Section 750.174
Comp. Laws Ann. Section 750.174(8)
Comp. Laws Ann. Section 750.175
Comp. Laws Ann. Section 750.176
Comp. Laws Ann. Section 750.177
Comp. Laws Ann. Section 750.180
Comp. Laws Ann. Section 750.182

Penalties:

Value below $200. Fine up to $500 or three times the value of the property and/or up to 93 days in jail
Value between $200 and $1,000. Fine up to $2,000 or three times the value of the property and/or up to one year in jail
Value between $1,000 and $20,000. Fine up to $10,000 or three times the value of the property and/or up to five years in prison

Minnesota

54 – 2017 Minnesota Statutes – Revisor of Statutes EMBEZZLEMENT OF PUBLIC FUNDS
52 – 2017 Minnesota Statutes – Revisor of Statutes
611 – 2017 Minnesota Statutes – Revisor of Statutes

Penalties:

Value below $500. Fine up to $1,000 and/or up to 90 days in jail
Value between $500 and $1,000. Fine up to $3,000 and/or up to one year in jail
Value between $1,000 and $5,000. Fine up to $10,000 and/or up to five years in prison

Mississippi

2014 Mississippi Code, Title 97 – CRIMES, Chapter 23 – OFFENSES AFFECTING TRADE, BUSINESS AND PROFESSIONS, Section 97-23-19 – Embezzlement; by agents, bailees, trustees, servants and persons generally
2013 Mississippi Code, Title 97 – CRIMES, Chapter 23 – OFFENSES AFFECTING TRADE, BUSINESS AND PROFESSIONS, Section 97-23-25 – Embezzlement; property held in trust or received on contract

Penalties:

Value below $500. Fine up to $1,000 and/or up to six months in jail
Value is $500 or more. Fine up to $25,000 and/or up to 10 years in prison

Missouri

2005 Missouri Revised Statutes – Chapter 570 – Stealing and Related Offenses

Value below $500. Fine up to $1,000 and/or up to one year in jail
Value between $500 and $25,000. Fine up to $5,000 or twice the value of the property up to $20,000 and up to seven years in prison
Value above $25,000. Fine up to twice the value of the property up to $20,000 and between five and 15 years in prison

Montana

45-6-301. Theft.

Value below $1,500. Fine up to $1,500 and/or up to six months in jail
Value between $1,500 and $10,000. Fine up to $50,000 and/or up to 10 years in prison
Value above $10,000. Fine up to $50,000 and/or between one and 10 years in prison

Nebraska

28-518 – Nebraska Legislature

Value below $200. Fine up to $1,000 and/or up to six months in jail
Value between $200 and $500. Fine up to $1,000 and/or up to one year in prison
Value between $500 and $1,500. Fine up to $10,000 and/or up to five years in prison
Value above $1,500. Fine up to $25,000 and/or between one and 20 years in prison

Nevada

NRS 205.300
NRS 668.055 – Embezzlement; willful misapplication of money

Penalties:

Value below $650. Fine up to $1,000 and/or up to six months in jail
Value between $650 and $3,500. Fine up to $10,000 and/or between one and five years in prison
Value above $3,5000. Fine up to $10,000 and/or between one and 10 years in prison

New Hampshire

2010 New Hampshire Statutes, TITLE LXII CRIMINAL CODE, CHAPTER 637 THEFT, Section 637:3 Theft by Unauthorized Taking or Transfer

Value below $1,000. Fine up to $2,000 or twice the amount embezzled, whichever is greater and/or up to one year in jail
Value between $1,000 and $1,500, including property valued below $1,000 but embezzled for reselling. Fine up to $4,000 or twice the amount embezzled, whichever is greater and/or up to seven years in prison
Value above $1,5000 or stolen firearms. Fine up to $4,000 or twice the amount embezzled, whichever is greater and/or up to 15 years in prison

New Jersey

New Jersey Statutes 2C:20-3 (Theft)
New Jersey Statutes 2C:20-2, 2C:43-3 (Penalties)

Penalties:

Value below $200. Restitution and/or fine up to $1,000
Value between $200 and $500. Restitution, fine up to $10,000, and/or up to 18 months in prison
Value between $500 and $75,000. Restitution, fine up to $15,000, and/or between three and five years in prison
Value above $75,000. Restitution, fine up to $150,000, and/or between five and 10 years in prison

New Mexico

NM Stat Section 30-16-8 :: Section 30-16-8: Embezzlement

Value below $250. Fine up to $500 and/or up to six months in jail
Value between $250 and $500. Fine up to $1,000 and/or up to one year in jail
Value between $500 and $2,500. Fine up to $5,000 and/or up to 18 months in prison
Value between $2,500 and $20,000. Fine up to $5,000 and/or up to three years in prison
Value above $20,000. Fine up to $10,000 and/or up to nine years in prison

New York

New York Penal Law Section 155.00 (larceny definitions)
New York Penal Law Section 155.05 (larceny/embezzlement)
New York Penal Law Section 155.15 (defenses)
New York Penal Law Sections 155.30 – 155.43 (grand larceny)
New York Penal Law Section 155.20 (value of stolen property)

Penalties:

Value below $1,000. Fine up to $1,000 and/or up to one year in jail
Value between $1,000 and $3,000. Fine up to $5,000 and/or up to four years in prison
Value between $3,000 and $50,000. Fine up to $5,000 and/or up to seven years in prison
Value between $50,000 and $100,000. Fine up to $15,000 and/or up to 15 years in prison
Value above $100,000. Fine up to $30,000 and/or up to 25 years in prison
Enhanced penalties for embezzlement of any religious item value at above $100

North Carolina

C. Gen. Stat. Ann. Sections 14-91 & 14-92
C. Gen. Stat. Ann. Sections 14-93, 14-94, 14-97, & 53-129

Penalties vary depending on the defendant’s position in relation to the victim, such as a public servant. Additionally, the type of property and its value will determine greatly the applicable punishment.

North Dakota

2015 North Dakota Century Code. Chapter 12.1-23 Theft and Related Offenses.

Value below $250. Fine up to $1,000 and/or up to 30 days in jail
Value between $250 and $500. Fine up to $2,000 and/or up to one year in jail
Value between $500 and $10,000. Fine up to $5,000 and/or up to five years in prison
Value above $10.000. Fine up to $10,000 and/or up to 10 years in prison

Ohio

64 Embezzlement prima-facie evidence. – Ohio Revised Code
Chapter 2913: THEFT AND FRAUD – Ohio Revised Code

Penalties:

Value below $1,000. Fine up to $1,000 and/or up to 180 days in jail
Value between $1,000 and $7,500. Fine up to $2,000 and/or between six months and one year in jail
Value between $7,5000 and $150,000. Fine up to $5,000 and/or between six months in jail and 18 months in prison
Value between $150,000 and $750,000. Fine up to $10,000 and/or between nine months in jail and 36 months in prison

Oklahoma

Stat. Ann. Section 1451(B)
Stat. Ann. Section 1451(C)
Stat. Ann. Section 341

Penalties:

Value below $500. Fine up to $1,000 and/or up to one year in jail
Value between $500 and $1,000. Fine up to $5,000 and/or up to one year in jail and/or restitution
Value between $1,000 and $25,000. Fine up to fine $5,000 and/or up to five years in prison and/or restitution

Oregon

ORS 164.055 – Theft in the first degree – 2015 Oregon Revised Statutes

Value below $100. Fine up to $1,250 and/or up to 30 days in jail
Value between $100 and $1,000. Fine up to $6,250 and/or up to one year in jail
Value above $1,000. Fine up to $125,000 and/or up to five years in prison

Pennsylvania

18 Pa. Cons. Stat. section 3927 et. seq.

Value below $50. Fine up to $2,500 and/or up to one year in jail
Value between $50 and $200. Fine up to $5,000 and/or up to two years in prison
Value between $200 and $2,000. Fine up to $10,000 and/or up to five years in prison
Value above $2,000. Fine up to $15,000 and/or up to seven years in prison
Enhanced penalties for embezzlement by school treasurers

Rhode Island

2014 Rhode Island General Laws, Title 11 – Criminal Offenses, Chapter 11-41 – Theft, Embezzlement, False Pretenses, and Misappropriation
2013 Rhode Island General Laws, Title 11 – Criminal Offenses, Chapter 11-41 – Theft, Embezzlement, False Pretenses, and Misappropriation, Section 11-41-3 – Embezzlement and fraudulent conversion.

Penalties:

Value is $100 or lower. Fine up to $1,000 and/or up to one year in jail
Value above $100. Fine up to $50,000 or three times the value of the embezzlement, whichever is greater, and/or up to 20 years in prison.

South Carolina

Financial Transaction Card Crime Act
2012 South Carolina Code of Laws, Title 16 – Crimes and Offenses, Chapter 13 – FORGERY, LARCENY, EMBEZZLEMENT, FALSE PRETENSES AND CHEATS, ARTICLE 1 MISCELLANEOUS OFFENSES
2012 South Carolina Code of Laws, Title 16 – Crimes and Offenses, Chapter 13 – FORGERY, LARCENY, EMBEZZLEMENT, FALSE PRETENSES AND CHEATS, Section 16-13-210 – Embezzlement of public funds.
2013 South Carolina Code of Laws, Title 16 – Crimes and Offenses, CHAPTER 13 – FORGERY, LARCENY, EMBEZZLEMENT, FALSE PRETENSES AND CHEATS, SECTION 16-13-380. Theft of electric current.

Penalties:

Value below $2,000. Fine up to $1,000 and/or up to 30 days in jail
Value between $2,000 and $10,000. Fine determined by the judge and/or up to five years in prison
Value above $10,000. Fine determine by the judge and/or up to 10 years in prison
Enhanced sentences for embezzlement of electric currents

South Dakota

SDLRC – Codified Law 22-30A
SDLRC – Codified Law 22-30A-17
South Dakota Codified Laws > Title 22 > Chapter 30A – Theft

Penalties:

Value below $400. Fine up to $500 and/or up to 30 days in jail
Fine between $400 and $1,000. Fine up to $2,000 and/or up to one year in prison
Value above $1,000. Fine up to $30,000 and/or up to 15 years in prison
Enhanced penalties for embezzlement of buffalo or captive non-domestic elk

Tennessee

TCA Section 39-14-105
40-13-221 – Alleging embezzlement and breach of trust

Penalties:

Value below $500. Fine up to $2,500 and/or up to one year in jail
Value between $500 and $1,000. Fine up to $3,000 and/or between one and six years in prison
Value between $1,000 and $10,000. Fine up to $5,000 and/or between two and 12 years in prison
Value between $10,000 and $60,000. Fine up to $10,000 and/or between three and 15 years in prison
Value above $60,000. Fine up to $25,000 and/or between eight and 30 years in prison
Enhanced sentences for embezzling public money meant for highway or road use by a chief administrative officer

Texas

Texas Stat. & Code Ann. Section 31.03.
Texas Stat. & Code Ann. Section 31.03(f)

Penalties:

Value below $50. Fine up to $500
Value between $50 and $500, theft of personal identification card or driver’s license issued by any state. Fine up to $2,000 and/or up to 180 days in jail
Value between $500 and $1,500. Fine up to $4,000 and/or up to one year in jail
$1,500 to $20,000: state jail felony, penalties include up to two years in state jail
$20,000 to $100,000: 3rd degree felony, 2 to 10 years in prison
$100,000 to $200,000: 2nd degree felony, 2 to 20 years in state prison
More than $200,000: 1st degree felony, 5 to 99 years in state prison

Utah

Utah Code. Title 76, Utah Criminal Code. Chapter 6, Offenses Against Property. Part 4, Theft. Section 412, Theft — Classification of offenses — Action for treble damages
Utah Code. Title 76, Utah Criminal Code. Chapter 6, Offenses Against Property. Part 4, Theft. Section 403, Theft — Evidence to support accusation.
Utah Code. Title 76, Utah Criminal Code. Chapter 6, Offenses Against Property. Part 4, Theft. Section 406, Theft by extortion

Penalties:

Value below $500. Fine up to $1,000 and/or up to six months in jail
Value between $500 and $1,500. Fine up to $2,500 and/or up to one year in jail
Value between $1,500 and $5,000. Fine up to $5,000 and/or up to five years in prison
Value above $5,000. Fine up to $10,000 and/or between one and 15 years in prison

Vermont

2012 Vermont Statutes Title 13 Crimes and Criminal Procedure Chapter 57 LARCENY AND EMBEZZLEMENT
2012 Vermont Statutes Title 13 Crimes and Criminal Procedure Chapter 57 LARCENY AND EMBEZZLEMENT Section 2531 Embezzlement generally

Embezzlement can lead to a fine of up to $500 and/or up to 10 years in prison.

Virginia

Virginia Ann. Code Section 18.2-95 &-96

Value is $200 or lower. Fine up to $2,500 and/or up to one year in jail
Value above $200, embezzlement of firearms. Judge’s discretion to sentence to fine up to $2,500 and/or up to one year in jail; or to sentence to between one and 20 years in prison.

Washington

RCW 10.37.110: Larceny or embezzlement
Chapter 9a.56 RCW: THEFT AND ROBBERY
RCW 43.08.140: Embezzlement – Penalty

Penalties:

Value below $750. Fine up to $5,000 and/or up to one year in jail
Value between $750 and $5,000. Fine up to $10,000 and/or up to five years in prison
Value above $5,000. Fine up to $20,000 and/or up to 10 years in prison
Enhanced sentences for embezzlement of an on-duty search and rescue dog

West Virginia

WV Code Section61-3-13
2005 West Virginia Code – Section61-3-20. — Embezzlement

Penalties:

Value below $1,000. Fine up to $2,500 and/or up to one year in jail.
Value is $1,000 or more. Between one and 10 years in prison. At the judge’s discretion, a defendant may be sentenced to a fine up to $2,5000 and/or up to one year in jail instead.

Wisconsin

Wisconsin Legislature: 943.20(1)(a)

Value below $2,500. Fine up to $10,000 and/or up to nine months in jail
Value between $2,500 and $5,000. Fine up to $10,000 and/or up to three and a half years in prison
Enhanced sentences for embezzlement of property stolen from a corpse

Wyoming

ARTICLE 6 – FRAUD :: 2014 Wyoming Statutes
2013 Wyoming Statutes TITLE 6 – CRIMES AND OFFENSES CHAPTER 3 – OFFENSES AGAINST PROPERTY ARTICLE 4 – LARCENY AND RELATED OFFENSES 6-3-402. Theft; penalties
2011 Wyoming Statutes. TITLE 6 – CRIMES AND OFFENSES. livestock rustling; theft of fuel; penalties.

Penalties: