Embezzlement is the wrongful conversion of another person’s property by a person who was given access or control of the property. In NC, there are various larceny crimes that apply when it comes to embezzlement. The crimes listed below show the various elements of the crimes and the punishments upon conviction of the crimes as required by statute. The State must prove each element of the crime beyond a reasonable doubt in order to obtain a conviction.

James K. Minick

James K. Minick

Embezzlement

Elements

A person is guilty if they:

  1. Fraudulently, knowingly, or willingly
  2. Used for a purpose other than that for which the defendant received it
  3. The property of another
  4. Held by the defendant under their care

Punishment

The punishment for embezzlement is a Class C felony if the value of the property is over $100,00 under N.C. Gen. Stat. § 14-90(c). The punishment for embezzlement is a Class H felony if the value of the property is under $100,000 under N.C. Gen. Stat. § 14-90(c).  This crime may not be charged against a defendant who is under 16 years old.

Larceny by Employee

Elements

A person is guilty if they:

  1. Are an employee and
    1. Willfully go away with a thing of value; or
    2. Willfully embezzle or convert for their own use a thing of value
    3. Entrusted to the employee
    4. With the intent to steal it and defraud the employer

Punishment

The punishment for larceny by employee is a Class C felony if the value of the property is over $100,000 under N.C. Gen. Stat. § 14-74. The punishment for larceny by employee is a Class H felony if the value of the property is less than $100,000 under N.C. Gen. Stat. § 14-74. This crime may not be charged against a defendant who is under 16 years old.

Embezzlement of State Property by Public Officers and Employees

Elements

A person is guilty if they:

  1. Knowingly and willfully
  2. Misapply or convert to their own use
  3. Property of the state
  4. Held in trust by the defendant

Punishment

The punishment is a Class F felony if the property is valued less then $100,000 under N.C. Gen. Stat. § 14-91. The punishment is a Class C felony I the value of the property is greater then $100,000 under N.C. Gen. Stat. § 14-91.

Embezzlement by Public Officers and Trustees

Embezzlement by Officers, Agents, or Employees of Local Governments, Local Boards of Education, Penal, Charitable, Religious, or Educational Institutions

Elements

A person is guilty if they:

  1. Are an officer, agent, or employee
  2. Of a local government, local board of education, or a penal, charitable, religious, or educational institution and
  3. Embezzles; or
    1. Willfully and corruptly
    2. Uses or misapplies
    3. Money or property
    4. Of the local government, local board of education, or the penal, charitable, religious, or educational institution
    5. Held in trust by the defendant

Punishment

The punishment for Embezzlement by Public Officers and Trustees is a Class F felony if the value of the property is under $100,000 under N.C. Gen. Stat. § 14-92. The punishment for Embezzlement by Public Officers and Trustees is a Class C felony if the value of the property is over $100,000 under N.C. Gen. Stat. § 14-92.

Embezzlement by Clerks of Superior Court, Sheriffs, Registers of Deeds, or Officials of Boards of Education or Local Government

Elements

A person is guilty if they:

  1. Are a Clerk of Superior Court, Sheriff, Treasurer, Register of Deeds, or other public officer of any county unit or agency of local government, or local board of eduction and
  2. A
    1. Embezzles; or
    2. Wrongfully converts to his or her own use; or
    3. Corruptly uses; or
    4. Misapplies; or
    5. Fails to pay over and deliver to the proper person entitled to receive when lawfully required to do so
    6. Money, funds, securities, or other property
    7. Held in trust by the defendant

Punishment

The punishment for Embezzlement by Clerks of Superior Court, Sheriffs, Registers of Deeds, or Officials of Boards of Education or Local Government is a Class F felony if the property is valued at under $100,000 under N.C. Gen. Stat. § 14-92. The punishment for Embezzlement by Clerks of Superior Court, Sheriffs, Registers of Deeds, or Officials of Boards of Education or Local Government is a Class C felony if the property is valued at over $100,000 under N.C. Gen. Stat. § 14-92.

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