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Embezzlement Is Pursued As A Felony
Embezzlement in North Carolina can come with extremely harsh penalties.
NORTH CAROLINA
EMBEZZLEMENT CHARGES
It is important to note that embezzlement will always be pursued as a felony in North Carolina, but a lot will depend on your position in relation to the victim as well as the value or amount taken. North Carolina uses a complex sentencing formula; the actual sentence will depend on factors such as prior criminal history and the value of the embezzled property.
Generally speaking, embezzlement occurs when you use your position as an agent or officer of a corporation, a person holding public office or exercising a public trust, or as guardian, executor, administrator, trustee or fiduciary to knowingly and fraudulently convert or misapply goods or money that have come into your possession to your own use.
CLASS C FELONY
If the value of the property is $100,000 or more, a violation of this section is a Class C felony. Even if you have no other criminal convictions, a Class C felony is punishable by a presumptive term of a minimum of 58-82 months of incarceration.
CLASS F FELONY
If the violation of this section involves money with a value of less than $100,000 or less, a violation of this section is a Class H felony punishable by a presumptive term of 5- 15 months of a suspended sentence or incarceration for first-time offenders. This increases drastically depending on the severity of your criminal record.
CLASS H FELONY
White collar crimes such as embezzlement in North Carolina can come with extremely harsh penalties. The can financially and professionally ruin an individual. It is critical to speak to an experienced white-collar criminal defense attorney as soon as possible after you are charged (or if you think you are about to be charged). The attorneys at Plumides, Romano and Johnson have decades of experience defending individuals against these types of allegations. Please contact PRJ law today to consult with one of these attorneys.
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NORTH CAROLINA ARTICLE 18
EMBEZZLEMENT
Embezzlement Of Property Received By Virtue Of Office Or Employment
§ 14-90. Embezzlement of property received by virtue of office or employment. (a) This section shall apply to any person: (1) Exercising a public trust. (2) Holding a public office. (3) Who is a guardian, administrator, executor, trustee, or any receiver, or any other fiduciary, including, but not limited to, a settlement agent, as defined in G.S. 45A-3. (4) Who is an officer or agent of a corporation, or any agent, consignee, clerk, bailee or servant, except persons under the age of 16 years, of any person. (b) Any person who shall: (1) Embezzle or fraudulently or knowingly and willfully misapply or convert to his own use, or (2) Take, make away with or secrete, with intent to embezzle or fraudulently or knowingly and willfully misapply or convert to his own use, any money, goods or other chattels, bank note, check or order for the payment of money issued by or drawn on any bank or other corporation, or any treasury warrant, treasury note, bond or obligation for the payment of money issued by the United States or by any state, or any other valuable security whatsoever that (i) belongs to any other person or corporation, unincorporated association or organization or (ii) are closing funds as defined in G.S. 45A-3, which shall have come into his possession or under his care, shall be guilty of a felony. (c) If the value of the property described in subsection (b) of this section is $100,000 or more, the person is guilty of a Class C felony. If the value of the property is less than $100,000, the person is guilty of a Class H felony. (21 Hen. VII, c. 7; 1871-2, c. 145, s. 2; Code, s. 1014; 1889, c. 226; 1891, c. 188; 1897, c. 31; Rev., s. 3406; 1919, c. 97, s. 25; C.S., s. 4268; 1931, c. 158; 1939, c. 1; 1941, c. 31; 1967, c. 819; 1979, c. 760, s. 5; 1979, 2nd Sess., c. 1316, s. 47; 1981, c. 63, s. 1; c. 179, s. 14; 1997-443, s. 9.25(d); 2009-348, s. 1; 2009-570, s. 31.)
Embezzlement Of State Property By Public Officers And Employees
§ 14-91. Embezzlement of State property by public officers and employees. If any officer, agent, or employee of the State, or other person having or holding in trust for the same any bonds issued by the State, or any security, or other property and effects of the same, shall embezzle or knowingly and willfully misapply or convert the same to his own use, or otherwise willfully or corruptly abuse such trust, such offender and all persons knowingly and willfully aiding and abetting or otherwise assisting therein shall be guilty of a felony. If the value of the property is one hundred thousand dollars ($100,000) or more, a violation of this section is a Class C felony. If the value of the property is less than one hundred thousand dollars ($100,000), a violation of this section is a Class F felony. (1874-5, c. 52; Code, s. 1015; Rev., s. 3407; C.S., s. 4269; 1979, c. 716; c. 760, s. 5; 1979, 2nd Sess., c. 1316, s. 47; 1981, c. 63, s. 1; c. 179, s. 14; 1997-443, s. 19.25(e).)
Embezzlement Of Funds By Public Officers And Trustees
14-92. Embezzlement of funds by public officers and trustees. If an officer, agent, or employee of an entity listed below, or a person having or holding money or property in trust for one of the listed entities, shall embezzle or otherwise willfully and corruptly NC General Statutes – Chapter 14 Article 18 2 use or misapply the same for any purpose other than that for which such moneys or property is held, such person shall be guilty of a felony. If the value of the money or property is $100,000 or more, the person is guilty of a Class C felony. If the value of the money or property is less than $100,000, the person is guilty of a Class F felony. If any clerk of the superior court or any sheriff, treasurer, register of deeds or other public officer of any county, unit or agency of local government, or local board of education shall embezzle or wrongfully convert to his own use, or corruptly use, or shall misapply for any purpose other than that for which the same are held, or shall fail to pay over and deliver to the proper persons entitled to receive the same when lawfully required so to do, any moneys, funds, securities or other property which such officer shall have received by virtue or color of his office in trust for any person or corporation, such officer shall be guilty of a felony. If the value of the money, funds, securities, or other property is $100,000 or more, the person is guilty of a Class C felony. If the value of the money, funds, securities, or other property is less than $100,000, the person is guilty of a Class F felony. The provisions of this section shall apply to all persons who shall go out of office and fail or neglect to account to or deliver over to their successors in office or other persons lawfully entitled to receive the same all such moneys, funds and securities or property aforesaid. The following entities are protected by this section: a county, a city or other unit or agency of local government, a local board of education, and a penal, charitable, religious, or educational institution. (1876-7, c. 47; Code, s. 1016; 1891, c. 241; Rev., s. 3408; C.S., s. 4270; 1979, c. 760, s. 5; 1979, 2nd Sess., c. 1316, s. 47; 1981, c. 63, s. 1; c. 179, s. 14; 1985, c. 509, s. 3; 1993, c. 539, s. 1177; 1994, Ex. Sess., c. 24, s.14(c); 1997-443, s. 19.25(f).)
Embezzlement By Treasurers Of Charitable And Religious Organizations
§ 14-93. Embezzlement by treasurers of charitable and religious organizations. If any treasurer or other financial officer of any benevolent or religious institution, society or congregation shall lend any of the moneys coming into his hands to any other person or association without the consent of the institution, association or congregation to whom such moneys belong; or, if he shall fail to account for such moneys when called on, he shall be guilty of a felony. If the violation of this section involves money with a value of $100,000 or more, the person is guilty of a Class C felony. If the violation of this section involves money with a value of less than $100,000 or less, a violation of this section is a Class H felony. (1879, c. 105; Code, s. 1017; Rev., s. 3409; C.S., s. 4271; 1993, c. 539, s. 1178; 1994, Ex. Sess., c. 24, s. 14(c); 1997-443, s. 19.25(g).)
Embezzlement By Officers Of Railroad Companies
§ 14-94. Embezzlement by officers of railroad companies. If any president, secretary, treasurer, director, engineer, agent or other officer of any railroad company shall embezzle any moneys, bonds or other valuable funds or securities, with which such president, secretary, treasurer, director, engineer, agent or other officer shall be charged by virtue of his office or agency, or shall in any way, directly or indirectly, apply or appropriate the same for the use or benefit of himself or any other person, state or corporation, other than the company of which he is president, secretary, treasurer, director, engineer, agent or other officer, for every such offense the person so offending shall be guilty of a felony, and on conviction in the superior or criminal court of any county through which the railroad of such company shall pass, shall be punished as a felon. If the value of the money, bonds, or other valuable funds or securities is $100,000 or more, a violation of this section is a Class C felony. If the value of the money, bonds, or other valuable funds or securities is less than $100,000 NC General Statutes – Chapter 14 Article 18 3 dollars ($100,000), a violation of this section is a Class H felony. (1870-1, c. 103, s. 1; Code, s. 1018; Rev., s. 3403; C.S., s. 4272; 1979, c. 760, s. 5; 1979, 2nd Sess., c. 1316, s. 47; 1981, c. 63, s. 1; c. 179, s. 14; 1997-443, s. 19.25(h).)
Appropriation Of Partnership Funds By Partner To Personal Use
§ 14-97. Appropriation of partnership funds by partner to personal use. Any person engaged in a partnership business in the State of North Carolina who shall, without the knowledge and consent of his copartner or copartners, take funds belonging to the partnership business and appropriate the same to his own personal use with the fraudulent intent of depriving his copartners of the use thereof, shall be guilty of a felony. Appropriation of partnership funds with a value of $100,000 or more by a partner is a Class C felony. Appropriation of partnership funds with the value of less than $100,000 by a partner is a Class H felony. (1921, c. 127; C.S., s. 4274(a); 1993, c. 539, s. 1179; 1994, Ex. Sess., c. 24, s. 14(c); 1997-443, s. 19.25(i).)
Embezzlement By Surviving Partner
§ 14-98. Embezzlement by surviving partner. If any surviving partner shall willfully and intentionally convert any of the property, money or effects belonging to the partnership to his own use, and refuse to account for the same on settlement, he shall be guilty of a felony. If the property, money, or effects has a value of $100,000) or more, a violation of this section is a Class C felony. If the property, money, or effects has a value of less than $100,000, a violation of this section is a Class H felony. (1901, c. 640, s. 9; Rev., s. 3405; C.S., s. 4275; 1979, c. 760, s. 5; 1979, 2nd Sess., c. 1316, s. 47; 1981, c. 63, s. 1; c. 179, s. 14; 1997-443, s. 19.25(j).)
Embezzlement Of Taxes By Officers
§ 14-99. Embezzlement of taxes by officers. If any officer appropriates to his own use the State, county, school, city or town taxes, he shall be guilty of embezzlement, and shall be punished as a felon. If the value of the taxes is $100,000 or more, a violation of this section is a Class C felony. If the value of the taxes is less than $100,000, a violation of this section is a Class F felony. (1883, c. 136, s. 49; Code, s. 3705; Rev., s. 3410; C.S., s. 4276; 1979, c. 760, s. 5; 1979, 2nd Sess., c. 1316, s. 47; 1981, c. 63, s. 1; c. 179, s. 14; 1993, c. 539, s. 1180; 1994, Ex. Sess., c. 24, s. 14(c); 1997-443, s. 19.25(k)
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