Embezzlement: penalties in each state and country
Keeping or using for yourself money or property that was entrusted to you, such as an employee taking from an employer.
What to look for: Many states treat it as a kind of theft, with the penalty depending on the value taken.
These are statutory ranges for a first offence, from the least to the most the law allows. A court decides the actual sentence in each case. Not legal advice.
34 states covered so far
Alabama
Up to one year (misdemeanor) up to 20 years (Class B) by value
Show the degrees and the statutes
Theft of property in the fourth degree (up to $500) (Class A misdemeanor)
- Least
- No minimum term set by the statute
- Most
- 1 year in the county jail or at hard labour for the county
Theft of property in the third degree (over $500 and up to $1,499) (Class D felony)
- Least
- 1 year and 1 day
- Most
- 5 years
- Fine
- Up to $7,500, or twice the gain or loss
Theft of property in the second degree ($1,500 to $2,500) (Class C felony)
- Least
- 1 year and 1 day
- Most
- 10 years
- Fine
- Up to $15,000, or twice the gain or loss
Theft of property in the first degree (over $2,500) (Class B felony)
- Least
- 2 years
- Most
- 20 years
- Fine
- Up to $30,000, or twice the gain or loss
The sections read here have no separate embezzlement offence. The nearest is theft of property, graded by value. Fourth degree: up to $500, Class A misdemeanor. Third degree: over $500 and up to $1,499, Class D felony. Second degree: $1,500 to $2,500, Class C felony. First degree: over $2,500, or property of any value taken from the person, Class B felony.
Alaska
Up to 1 year (theft, third degree, $250 to under $750) up to 10 years (theft, first degree, $25,000 or more)
Show the degrees and the statutes
Theft in the third degree ($250 to under $750) (Class A misdemeanor)
- Least
- No minimum term set by the statute
- Most
- 1 year
- Fine
- Up to $25,000
Theft in the second degree ($750 to under $25,000) (Class C felony)
- Least
- No minimum term set by the statute
- Most
- 5 years
- Fine
- Up to $50,000
Presumptive range for a first felony conviction: 0 to 2 years. The court may adjust it under AS 12.55.155 to 12.55.175.
Theft in the first degree ($25,000 or more) (Class B felony)
- Least
- No minimum term set by the statute
- Most
- 10 years
- Fine
- Up to $100,000
Presumptive range for a first felony conviction: 1 to 3 years (higher in some listed circumstances). The court may adjust it under AS 12.55.155 to 12.55.175.
The sections read here have no separate embezzlement offence. The nearest is theft, graded by value. Fourth degree (under $250): Class B misdemeanor. Third degree ($250 to under $750): Class A misdemeanor. Second degree ($750 to under $25,000): Class C felony. First degree ($25,000 or more): Class B felony.
Arizona
Up to 6 months (a small amount) to 3 to 12.5 years (a very large amount)
Show the degrees and the statutes
Theft of a small amount (under the felony limit) (Class 1 misdemeanor)
- Least
- No minimum term set by the statute
- Most
- Up to 6 months in jail
- Fine
- Fine of up to $2,500
Theft of a larger amount (Class 6 to Class 3 felonies, by value) (Class 6 felony)
- Least
- 0.33 years (about 4 months)
- Most
- 2 years
- Fine
- Fine of up to $150,000
A first offence: usual term 1 year, between 0.5 and 1.5 years; about 4 months if mitigated and 2 years if aggravated (§ 13-702). Class 6 is the lowest felony grade. Higher values are Class 5, 4 and 3 felonies.
Theft of a very large amount (Class 2 felony)
- Least
- 3 years
- Most
- 12.5 years
- Fine
- Fine of up to $150,000
A first offence: usual term 5 years, between 4 and 10 years; 3 years if the court finds mitigating factors and 12.5 years if it finds aggravating factors (§ 13-702). The highest grade is a Class 2 felony.
Arizona treats embezzlement as theft by 'converting' property that was entrusted to the person (§ 13-1802(A)(2)). The class depends on the value taken: from a Class 1 misdemeanor for a small amount up to a Class 2 felony for a very large amount.
California
Up to 6 months (petty theft) to up to 3 years (grand theft)
Show the degrees and the statutes
Petty theft (embezzlement of a small amount) (Misdemeanor)
- Least
- No minimum term set by the statute
- Most
- Up to 6 months in county jail
- Fine
- Fine of up to $1,000
Grand theft (embezzlement over the statutory value limit) (Wobbler: felony or misdemeanor)
- Least
- No minimum term set by the statute
- Most
- Up to 1 year in county jail, or a felony term served under § 1170(h) (16 months, 2 or 3 years)
- Fine
- Fine of up to $10,000, where the offence sets no fine (§ 672)
California punishes embezzlement as theft of the value or kind embezzled (§ 514). Embezzlement of public funds is a felony punished in state prison.
Colorado
A class 6 felony ($2,000 to under $5,000) up to a class 2 felony ($1,000,000 or more)
Show the degrees and the statutes
Theft of $2,000 to under $5,000 (Class 6 felony)
- Least
- 1 year
- Most
- 18 months
- Fine
- $1,000 to $100,000
Theft of $5,000 to under $20,000 (Class 5 felony)
- Least
- 1 year
- Most
- 3 years
- Fine
- $1,000 to $100,000
Theft of $20,000 to under $100,000 (Class 4 felony)
- Least
- 2 years
- Most
- 6 years
- Fine
- $2,000 to $500,000
Theft of $100,000 to under $1,000,000 (Class 3 felony)
- Least
- 4 years
- Most
- 12 years
- Fine
- $3,000 to $750,000
Theft of $1,000,000 or more (Class 2 felony)
- Least
- 8 years
- Most
- 24 years
- Fine
- $5,000 to $1,000,000
Colorado punishes embezzlement as theft, graded by value (C.R.S. § 18-4-401(2)).
Connecticut
A class A misdemeanor (over $1,000) up to a class B felony (over $20,000)
Show the degrees and the statutes
Larceny in the fourth degree (value over $1,000) (Class A misdemeanor)
- Least
- No minimum term set by the statute
- Most
- 364 days
Larceny in the third degree (value over $2,000) (Class D felony)
- Least
- No minimum term set by the statute
- Most
- 5 years
- Fine
- Up to $5,000
Larceny in the second degree (value over $10,000) (Class C felony)
- Least
- 1 year
- Most
- 10 years
- Fine
- Up to $10,000
Larceny in the first degree (value over $20,000) (Class B felony)
- Least
- 1 year
- Most
- 20 years
- Fine
- Up to $15,000
Connecticut punishes embezzlement as larceny (§ 53a-119), graded by value.
Delaware
Up to 1 year (a class A misdemeanor) up to 25 years ($100,000 or more)
Show the degrees and the statutes
Theft of $1,500 or less (Class A misdemeanor)
- Least
- No minimum term set by the statute
- Most
- 1 year
- Fine
- A fine of up to $2,300
Theft of more than $1,500 (Class G felony)
- Least
- No minimum term set by the statute
- Most
- 2 years
Theft of more than $50,000 but less than $100,000 (Class D felony)
- Least
- No minimum term set by the statute
- Most
- 8 years
Theft of $100,000 or more (Class B felony)
- Least
- 2 years
- Most
- 25 years
Delaware defines theft to include, among other things, legally receiving or taking control of another's property and fraudulently converting it to one's own use (the section's third form). The class then depends on the value: a class A misdemeanor, class G felony over $1,500, class D felony over $50,000 but under $100,000, and class B felony at $100,000 or more. A theft from a victim aged 62 or older, or a vulnerable adult, is raised a class (class F over $1,500).
Florida
Up to 60 days (petit theft) up to 30 years (grand theft, first degree)
Show the degrees and the statutes
Petit theft in the second degree (Misdemeanor of the second degree)
- Least
- No minimum term set by the statute
- Most
- Up to 60 days in jail
- Fine
- Fine of up to $500
Petit theft in the first degree (Misdemeanor of the first degree)
- Least
- No minimum term set by the statute
- Most
- Up to 1 year in jail
- Fine
- Fine of up to $1,000
Grand theft in the third degree (Felony of the third degree)
- Least
- No minimum term set by the statute
- Most
- Up to 5 years
- Fine
- Fine of up to $5,000
Grand theft in the second degree (Felony of the second degree)
- Least
- No minimum term set by the statute
- Most
- Up to 15 years
- Fine
- Fine of up to $10,000
Grand theft in the first degree (Felony of the first degree)
- Least
- No minimum term set by the statute
- Most
- Up to 30 years
- Fine
- Fine of up to $10,000
Florida treats embezzlement as theft (§ 812.014). The degree depends on the value of the property taken, and on some kinds of property.
Idaho
1 to 14 years (grand theft of more than $1,000); up to 20 years in some listed cases
Show the degrees and the statutes
Grand theft: theft of property whose value exceeds $1,000, or in other listed circumstances (Offence)
- Least
- 1 year
- Most
- 14 years
- Fine
- Up to $5,000, or both
Idaho punishes embezzlement as theft (§ 18-2403). Grand theft includes theft of property worth more than $1,000, and theft of listed items such as public records, checks, property taken from a person, or property obtained by extortion. Most grand theft carries a fine of up to $5,000 and 1 to 14 years. Grand theft under § 18-2407(1)(a) carries a fine of up to $10,000 and 1 to 20 years.
Illinois
A Class A misdemeanor (up to $500) up to a Class 1 felony (over $100,000 up to $500,000), and heavier above that
Show the degrees and the statutes
Theft of property not from the person and not exceeding $500 (Class A misdemeanor)
- Least
- No minimum term set by the statute
- Most
- Less than 1 year
Theft of property exceeding $500 and not exceeding $10,000, or of property from the person (Class 3 felony)
- Least
- 2 years
- Most
- 5 years
- Fine
- Up to $25,000, or the amount specified in the offence if greater
Theft of property exceeding $10,000 and not exceeding $100,000 (Class 2 felony)
- Least
- 3 years
- Most
- 7 years
- Fine
- Up to $25,000, or the amount specified in the offence if greater
Theft of property exceeding $100,000 and not exceeding $500,000 (Class 1 felony)
- Least
- 4 years
- Most
- 15 years
- Fine
- Up to $25,000, or the amount specified in the offence if greater
Illinois punishes embezzlement as theft, graded by value (720 ILCS 5/16-1(b)).
Iowa
Up to 30 days (fifth-degree theft) to up to 10 years (first-degree theft)
Show the degrees and the statutes
Theft in the fifth degree (Simple misdemeanor)
- Least
- No minimum term set by the statute
- Most
- Up to 30 days
- Fine
- Fine of $105 to $855
§§ 714.1 and 714.2.
Theft in the fourth degree (Serious misdemeanor)
- Least
- No minimum term set by the statute
- Most
- Up to 1 year
- Fine
- Fine of $430 to $2,560
§§ 714.1 and 714.2.
Theft in the third degree (Aggravated misdemeanor)
- Least
- No minimum term set by the statute
- Most
- Up to 2 years
- Fine
- Fine of $855 to $8,540
§§ 714.1 and 714.2.
Theft in the second degree (Class D felony)
- Least
- No minimum term set by the statute
- Most
- Up to 5 years
- Fine
- Fine of $1,025 to $10,245
§§ 714.1 and 714.2.
Theft in the first degree (Class C felony)
- Least
- No minimum term set by the statute
- Most
- Up to 10 years
- Fine
- Fine of $1,370 to $13,660
§§ 714.1 and 714.2. The highest degree applies to the highest values.
Iowa treats embezzlement as theft by misappropriation: using or disposing of property one holds in trust in a way that is inconsistent with the owner's rights (§ 714.1, subsection 2). The degree depends on the value of the property.
Maine
6 months (Class E) up to 10 years (Class B), by the value taken
Show the degrees and the statutes
Theft of property worth $500 or less (Class E crime)
- Least
- No minimum term set by the statute
- Most
- 6 months
- Fine
- A fine of up to $1,000
Theft of property worth more than $500 and up to $1,000 (Class D crime)
- Least
- No minimum term set by the statute
- Most
- Less than one year
- Fine
- A fine of up to $2,000
Theft of property worth more than $1,000 and up to $10,000 (Class C crime)
- Least
- No minimum term set by the statute
- Most
- 5 years
- Fine
- A fine of up to $5,000
Theft of property worth more than $10,000, or of a firearm or explosive device, or while armed with a dangerous weapon (Class B crime)
- Least
- No minimum term set by the statute
- Most
- 10 years
- Fine
- A fine of up to $20,000
Maine treats taking another's property by unauthorised control as theft (§ 353), graded by value: up to $500, a Class E crime; over $500 to $1,000, Class D; over $1,000 to $10,000, Class C; over $10,000, or if a firearm or if armed, Class B.
Maryland
1 to 5 years
Show the degrees and the statutes
Embezzlement (Misdemeanor)
- Least
- 1 year
- Most
- Up to 5 years
Maryland makes embezzlement a separate misdemeanor (§ 7-113), with a mandatory minimum of 1 year. Theft of property is graded by value in § 7-104, up to 20 years for property worth $100,000 or more.
Massachusetts
Up to 1 year in jail, or a fine of up to $1,500 ($1,200 or less); up to 5 years in state prison (over $1,200)
Show the degrees and the statutes
Larceny (including embezzlement) of property of $1,200 or less (Offence)
- Least
- No minimum term set by the statute
- Most
- 1 year in jail
- Fine
- Or a fine of up to $1,500
Larceny (including embezzlement) of property worth more than $1,200, or a firearm (Offence)
- Least
- No minimum term set by the statute
- Most
- 5 years
- Fine
- Or a fine of up to $25,000 and up to 2 years in jail
Massachusetts treats embezzlement as larceny: unlawfully, and with intent to steal or embezzle, converting or secreting another's property (ch. 266, § 30). The penalty depends on whether the value exceeds $1,200 (or the property is a firearm).
Michigan
Up to 93 days (under $200) up to 20 years ($100,000 or more)
Show the degrees and the statutes
Embezzlement of less than $200 (Misdemeanor)
- Least
- No minimum term set by the statute
- Most
- 93 days
- Fine
- Up to $500, or 3 times the value embezzled if greater
Embezzlement of $200 to under $1,000 (Misdemeanor)
- Least
- No minimum term set by the statute
- Most
- 1 year
- Fine
- Up to $2,000, or 3 times the value embezzled if greater
Embezzlement of $1,000 to under $20,000 (Felony)
- Least
- No minimum term set by the statute
- Most
- 5 years
- Fine
- Up to $10,000, or 3 times the value if greater
Embezzlement of $20,000 to under $50,000 (Felony)
- Least
- No minimum term set by the statute
- Most
- 10 years
- Fine
- Up to $15,000, or 3 times the value if greater
Embezzlement of $50,000 to under $100,000 (Felony)
- Least
- No minimum term set by the statute
- Most
- 15 years
- Fine
- Up to $25,000, or 3 times the value if greater
Embezzlement of $100,000 or more (Felony)
- Least
- No minimum term set by the statute
- Most
- 20 years
- Fine
- Up to $50,000, or 3 times the value if greater
Michigan grades embezzlement by the value of the money or property embezzled. Under $200: a misdemeanor, up to 93 days. $200 to under $1,000: a misdemeanor, up to 1 year. $1,000 to under $20,000: a felony, up to 5 years. $20,000 to under $50,000: up to 10 years. $50,000 to under $100,000: up to 15 years. $100,000 or more: up to 20 years.
Minnesota
Up to 5 years up to 20 years, depending on the value taken
Show the degrees and the statutes
Theft of property or services worth more than $1,000 and up to $5,000 (and the other circumstances of the third tier) (Felony)
- Least
- No minimum term set by the statute
- Most
- 5 years
- Fine
- A fine of up to $10,000
Theft of property or services worth more than $5,000 (Felony)
- Least
- No minimum term set by the statute
- Most
- 10 years
- Fine
- A fine of up to $20,000
Theft of a firearm, or of property or services worth more than $35,000 (Felony)
- Least
- No minimum term set by the statute
- Most
- 20 years
- Fine
- A fine of up to $100,000
Minnesota has no separate embezzlement offence in the section we read. Taking, using or keeping another's property without consent and with intent to deprive is theft (§ 609.52), and the sentence depends on the value. The tiers below are the three highest. Lower values carry lower sentences, including gross misdemeanors and misdemeanors.
Missouri
A misdemeanor (under $750) up to a class C felony ($25,000 or more)
Show the degrees and the statutes
Stealing property or services worth $750 or more, up to under $25,000 (Class D felony)
- Least
- No minimum term set by the statute
- Most
- 7 years
- Fine
- Up to $10,000
Stealing property or services worth $25,000 or more (Class C felony)
- Least
- 3 years
- Most
- 10 years
- Fine
- Up to $10,000
Missouri has no offence called embezzlement. It is stealing (R.S.Mo. 570.030), which covers appropriating property or services of another with the purpose to deprive the owner and without consent, or by deceit.
Montana
Up to 6 months ($1,500 or less) up to 10 years (over $1,500)
Show the degrees and the statutes
Theft of property worth $1,500 or less (Offence)
- Least
- No minimum term set by the statute
- Most
- 6 months in the county jail
- Fine
- Up to $1,500, or both
Theft of property worth more than $1,500 (Offence)
- Least
- No minimum term set by the statute
- Most
- 10 years
- Fine
- Up to $50,000, or both
Montana punishes embezzlement as theft (§ 45-6-301). Theft of property worth $1,500 or less is a misdemeanor with a fine of up to $1,500 or up to 6 months in the county jail, or both. Theft of property worth more than $1,500 carries a fine of up to $50,000 or up to 10 years in state prison, or both.
Nebraska
A Class II misdemeanor ($500 or less) up to a Class IIA felony ($5,000 or more)
Show the degrees and the statutes
Theft of $500 or less (Class II misdemeanor)
- Least
- No minimum term set by the statute
- Most
- 6 months
- Fine
- Up to $1,000, or both
Theft of more than $500 but less than $1,500 (Class I misdemeanor)
- Least
- No minimum term set by the statute
- Most
- 1 year
- Fine
- Up to $1,000, or both
Theft of $1,500 to less than $5,000 (Class IV felony)
- Least
- No minimum term set by the statute
- Most
- 2 years (and 12 months post-release supervision)
- Fine
- Up to $10,000, or both
Theft of $5,000 or more (Class IIA felony)
- Least
- No minimum term set by the statute
- Most
- 20 years
Nevada
A misdemeanor (under $1,200) up to 1 to 20 years ($100,000 or more)
Show the degrees and the statutes
Theft or embezzlement of $1,200 to under $5,000 (Category D felony)
- Least
- 1 year
- Most
- 4 years
- Fine
- Up to $5,000
Theft or embezzlement of $5,000 to under $25,000 (Category C felony)
- Least
- 1 year
- Most
- 5 years
- Fine
- Up to $10,000
Theft or embezzlement of $25,000 to under $100,000 (Category B felony)
- Least
- 1 year
- Most
- 10 years
- Fine
- Up to $10,000, in addition
Theft or embezzlement of $100,000 or more (Category B felony)
- Least
- 1 year
- Most
- 20 years
- Fine
- Up to $15,000, in addition
Embezzlement is defined in NRS 205.300 as a bailee's conversion of money, goods or property to their own use, or an agent, manager or clerk's use of entrusted property for another purpose. It is punished as the larceny of property of that kind and value (NRS 205.0835).
New Hampshire
A class A felony (theft over $1,500) down to a class B felony ($1,000 to $1,500)
Show the degrees and the statutes
Theft of more than $1,000 but not more than $1,500 (Class B felony)
- Least
- No minimum term set by the statute
- Most
- 7 years
- Fine
- Up to $4,000
Theft of more than $1,500 (Class A felony)
- Least
- No minimum term set by the statute
- Most
- 15 years
- Fine
- Up to $4,000
New Hampshire punishes embezzlement as theft, by the value taken (RSA 637:11). Theft of a firearm is a class A felony whatever its value.
New York
Up to 364 days (petit larceny) up to 25 years (grand larceny, first degree)
Show the degrees and the statutes
Petit larceny (Class A misdemeanor)
- Least
- No minimum term set by the statute
- Most
- Up to 364 days in jail
- Fine
- Fine of up to $1,000 (§ 80.05)
Grand larceny in the fourth degree (Class E felony)
- Least
- No minimum term set by the statute
- Most
- 4 years
- Fine
- Fine of up to the higher of $5,000 or double the gain from the crime (§ 80.00)
A non-violent felony carries an indeterminate sentence. The court sets the maximum, and the minimum is at least 1 year and no more than one-third of the maximum (§ 70.00).
Grand larceny in the third degree (Class D felony)
- Least
- No minimum term set by the statute
- Most
- 7 years
- Fine
- Fine of up to the higher of $5,000 or double the gain from the crime (§ 80.00)
A non-violent felony carries an indeterminate sentence. The court sets the maximum, and the minimum is at least 1 year and no more than one-third of the maximum (§ 70.00).
Grand larceny in the second degree (Class C felony)
- Least
- No minimum term set by the statute
- Most
- 15 years
- Fine
- Fine of up to the higher of $5,000 or double the gain from the crime (§ 80.00)
A non-violent felony carries an indeterminate sentence. The court sets the maximum, and the minimum is at least 1 year and no more than one-third of the maximum (§ 70.00).
Grand larceny in the first degree (Class B felony)
- Least
- No minimum term set by the statute
- Most
- 25 years
- Fine
- Fine of up to the higher of $5,000 or double the gain from the crime (§ 80.00)
A non-violent felony carries an indeterminate sentence. The court sets the maximum, and the minimum is at least 1 year and no more than one-third of the maximum (§ 70.00).
New York treats embezzlement as larceny (§ 155.05). The class depends on the value taken and sometimes the kind of property.
North Carolina
Class H (under $100,000) up to Class C ($100,000 or more)
Show the degrees and the statutes
Embezzlement of property of less than $100,000 (Class H felony)
- Least
- 4 months
- Most
- 19 months (1 year 7 months)
- Fine
- Fine in the court's discretion, in addition to imprisonment
Prior Record Level I: the minimum term runs from 4 to 8 months. The maximum is 19 months where the minimum is 8 (G.S. 15A-1340.17(d)). The chart allows a community, intermediate or active punishment at this level, so a prison term is not required.
Embezzlement of property of $100,000 or more (Class C felony)
- Least
- 44 months (3 years 8 months)
- Most
- 123 months (10 years 3 months)
- Fine
- Fine in the court's discretion, in addition to imprisonment
Prior Record Level I: the minimum term runs from 44 to 92 months (mitigated 44 to 58, presumptive 58 to 73, aggravated 73 to 92). The maximum is 123 months where the minimum is 92 (G.S. 15A-1340.17(e)). Active prison is required.
North Dakota
Up to 5 years (class C) up to 20 years (class A, over $50,000)
Show the degrees and the statutes
Theft in the listed class C circumstances (Class C felony)
- Least
- No minimum term set by the statute
- Most
- 5 years
- Fine
- A fine of up to $10,000
Theft of more than $10,000 and up to $50,000, or by threat to commit a felony (Class B felony)
- Least
- No minimum term set by the statute
- Most
- 10 years
- Fine
- A fine of up to $20,000
Theft of more than $50,000 (Class A felony)
- Least
- No minimum term set by the statute
- Most
- 20 years
- Fine
- A fine of up to $20,000
The nearest North Dakota offence is theft, graded by value: over $50,000, class A; over $10,000 up to $50,000, class B; and class C where one of the listed circumstances applies. Lower values are misdemeanors, which we have not shown.
Ohio
Misdemeanor of the first degree (below $1,000) up to a felony of the first degree ($1,500,000 or more)
Show the degrees and the statutes
Theft of $1,000 to under $7,500 (Felony of the fifth degree)
- Least
- 6 months
- Most
- 12 months
- Fine
- Up to $2,500
Grand theft: $7,500 to under $150,000 (Felony of the fourth degree)
- Least
- 6 months
- Most
- 18 months
- Fine
- Up to $5,000
Aggravated theft: $150,000 to under $750,000 (Felony of the third degree)
- Least
- 9 months
- Most
- 36 months (60 months for some listed offences)
- Fine
- Up to $10,000
Aggravated theft: $750,000 to under $1,500,000 (Felony of the second degree)
- Least
- 2 years (minimum term)
- Most
- 12 years (an 8 year minimum plus 50 per cent)
- Fine
- Up to $15,000
Aggravated theft: $1,500,000 or more (Felony of the first degree)
- Least
- 3 years (minimum term)
- Most
- 16 years 6 months (an 11 year minimum plus 50 per cent)
- Fine
- Up to $20,000
Ohio has no offence called embezzlement. It is theft (R.C. 2913.02). Ohio grades theft by value: a misdemeanor below $1,000; a felony of the fifth degree from $1,000 to under $7,500; fourth degree from $7,500 to under $150,000; third degree from $150,000 to under $750,000; second degree from $750,000 to under $1,500,000; and first degree at $1,500,000 or more.
Pennsylvania
A misdemeanor of the third degree (under $50) up to a felony of the first degree ($500,000 or more)
Show the degrees and the statutes
Theft of less than $50 (Misdemeanor of the third degree)
- Least
- No minimum term set by the statute
- Most
- 1 year
Theft of $50 or more but less than $200 (Misdemeanor of the second degree)
- Least
- No minimum term set by the statute
- Most
- 2 years
Theft not within the other grades (generally $200 up to $2,000), or any theft taken from the person or by threat or breach of a fiduciary obligation (Misdemeanor of the first degree)
- Least
- No minimum term set by the statute
- Most
- 5 years
Theft of more than $2,000, or of a motor vehicle (Felony of the third degree)
- Least
- No minimum term set by the statute
- Most
- 7 years
Theft of $100,000 or more but less than $500,000, or of a firearm (Felony of the second degree)
- Least
- No minimum term set by the statute
- Most
- 10 years
Theft of $500,000 or more (Felony of the first degree)
- Least
- No minimum term set by the statute
- Most
- 20 years
Pennsylvania punishes embezzlement as theft (for example theft by failure to make required disposition of funds). Theft is graded by value (18 Pa.C.S. § 3903). Breach of a fiduciary obligation raises the grade of lesser thefts to a first-degree misdemeanor.
Rhode Island
Up to 3 years (over $1,500) up to 10 years (over $10,000)
Show the degrees and the statutes
Larceny or embezzlement of more than $1,500 and less than $5,000 (Offence)
- Least
- No minimum term set by the statute
- Most
- 3 years
- Fine
- Up to $1,500, or both
Larceny or embezzlement of $5,000 to under $10,000 (Offence)
- Least
- No minimum term set by the statute
- Most
- 6 years
- Fine
- Up to $3,000, or both
Larceny or embezzlement of more than $10,000, or of a firearm (Offence)
- Least
- No minimum term set by the statute
- Most
- 10 years
- Fine
- Up to $5,000, or both
Rhode Island punishes embezzlement as larceny, graded by the value (R.I. Gen. Laws § 11-41-5). A firearm carries the highest tier whatever its value. Lower values are punished less severely, by provisions that were not read.
South Carolina
Up to 30 days (up to $2,000) up to 10 years ($10,000 or more)
Show the degrees and the statutes
Breach of trust with fraudulent intent, $2,000 or less (Misdemeanor)
- Least
- No minimum term set by the statute
- Most
- 30 days
- Fine
- A fine of up to $1,000
Breach of trust with fraudulent intent, more than $2,000 but less than $10,000 (Felony)
- Least
- No minimum term set by the statute
- Most
- 5 years
- Fine
- A fine in the discretion of the court
Breach of trust with fraudulent intent, $10,000 or more (Felony)
- Least
- No minimum term set by the statute
- Most
- 10 years
- Fine
- A fine in the discretion of the court
South Carolina punishes 'breach of trust with fraudulent intent', by the amount involved.
South Dakota
Up to 2 years (Class 6, $1,000 to $2,500) up to 25 years (Class 2, above $500,000)
Show the degrees and the statutes
Grand theft, more than $1,000 and up to $2,500 (Class 6 felony)
- Least
- No minimum term set by the statute
- Most
- 2 years
- Fine
- A fine of $4,000 may be imposed, or both
Grand theft, more than $2,500 and up to $5,000 (Class 5 felony)
- Least
- No minimum term set by the statute
- Most
- 5 years
- Fine
- A fine of $10,000 may be added
Grand theft, more than $5,000 and up to $100,000 (Class 4 felony)
- Least
- No minimum term set by the statute
- Most
- 10 years
- Fine
- A fine of $20,000 may be added
Grand theft, more than $100,000 and up to $500,000 (Class 3 felony)
- Least
- No minimum term set by the statute
- Most
- 15 years
- Fine
- A fine of $30,000 may be added
Aggravated grand theft, above $500,000 (Class 2 felony)
- Least
- No minimum term set by the statute
- Most
- 25 years
- Fine
- A fine of $50,000 may be added
The sections read here have no separate embezzlement offence. The nearest is grand theft, graded by value. Class 6 felony: more than $1,000 and up to $2,500. Class 5: more than $2,500 and up to $5,000. Class 4: more than $5,000 and up to $100,000. Class 3: more than $100,000 and up to $500,000. Aggravated grand theft, above $500,000, is a Class 2 felony.
Texas
A fine only (Class C misdemeanor) up to 5 to 99 years, or life (first degree)
Show the degrees and the statutes
Misapplication of fiduciary property of the smallest value (Class C misdemeanor)
- Least
- No minimum term set by the statute
- Most
- No jail; a fine only
- Fine
- Fine of up to $500
Misapplication of fiduciary property, middle values (Class A misdemeanor)
- Least
- No minimum term set by the statute
- Most
- Up to 1 year in jail
- Fine
- Fine of up to $4,000
Class B misdemeanors and Class A misdemeanors apply at middle values.
Misapplication of fiduciary property, higher values (State jail felony)
- Least
- 180 days in a state jail
- Most
- 2 years in a state jail
- Fine
- Fine of up to $10,000
A state jail felony, then third-, second- and first-degree felonies as the value rises.
Misapplication of fiduciary property of the highest value (Felony of the first degree)
- Least
- 5 years
- Most
- 99 years, or life
- Fine
- Fine of up to $10,000
Texas punishes embezzlement-type conduct as 'misapplication of fiduciary property' (§ 32.45), and also as theft (§ 31.03). The class depends on the value of the property misapplied.
Vermont
Up to 1 year ($100 or less) up to 10 years (over $100)
Show the degrees and the statutes
Embezzlement of money or property of $100 or less (Offence)
- Least
- No minimum term set by the statute
- Most
- 1 year
- Fine
- Up to $1,000, or both
Embezzlement of money or property worth more than $100 (Offence)
- Least
- No minimum term set by the statute
- Most
- 10 years
- Fine
- Up to $10,000, or both
Virginia
Up to 12 months in jail (petit larceny) up to 1 to 20 years (grand larceny)
Show the degrees and the statutes
Petit larceny (embezzlement of a smaller amount) (Class 1 misdemeanor)
- Least
- No minimum term set by the statute
- Most
- Up to 12 months in jail
- Fine
- Fine of up to $2,500
Grand larceny (embezzlement of a larger amount) (Felony (term set by the statute))
- Least
- 1 year in prison, or no prison term if the court chooses jail instead
- Most
- 20 years, or up to 12 months in jail and a fine of up to $2,500
Virginia deems embezzlement to be larceny and punishes it as larceny (§ 18.2-111). The grade depends on the value taken.
Washington
Up to 364 days (third-degree theft) up to 10 years (first-degree theft)
Show the degrees and the statutes
Theft in the third degree (Gross misdemeanor)
- Least
- No minimum term set by the statute
- Most
- Up to 364 days in jail
- Fine
- Fine of up to $5,000
Theft in the second degree (Class C felony)
- Least
- No minimum term set by the statute
- Most
- Up to 5 years
- Fine
- Fine of up to $10,000
Theft in the first degree (Class B felony)
- Least
- No minimum term set by the statute
- Most
- Up to 10 years
- Fine
- Fine of up to $20,000
Washington treats embezzlement as theft (RCW 9A.56.010). The degree depends on the value of the property taken.
West Virginia
Up to 1 year (value under $1,000); 1 to 10 years (grand larceny, $1,000 or more)
Show the degrees and the statutes
Petit larceny: stealing goods or chattels worth less than $1,000 (Offence)
- Least
- No minimum term set by the statute
- Most
- 1 year in jail
- Fine
- Up to $2,500, or both
Grand larceny: stealing goods or chattels worth $1,000 or more (Offence)
- Least
- 1 year
- Most
- 10 years
- Fine
- Up to $2,500 if jail is chosen
West Virginia treats the general case of embezzlement as larceny, graded by value (§ 61-3-13). A person who commits grand larceny may instead be confined in jail for up to a year and fined up to $2,500.
32 countries covered so far
Country codes name the same acts differently, so each entry says which offence is the closest match. Ranges are from the code’s own text.
Algeria
3 months to 3 years
Show the degrees and the articles
Abus de confiance (breach of trust) (Délit (emprisonnement))
- Least
- 3 months
- Most
- 3 years' imprisonment
Algerian law calls it 'abus de confiance', breach of trust: wrongly diverting items handed over to be returned or used in a set way.
Argentina
1 month to 6 years (fraud, including unlawful retention of property held in trust)
Show the degrees and the articles
Fraud by false name, simulated capacity, abuse of confidence, feigned goods or credit, or any other ruse or deceit (Prisión or reclusión)
- Least
- 1 month
- Most
- 6 years
Refusal to return, or failure to return in due time, money or movable property received on deposit, commission or administration (Prisión or reclusión)
- Least
- 1 month
- Most
- 6 years
Argentina has no offence called embezzlement. The nearest are fraud (art. 172) and the special cases of fraud in art. 173, which carry the same penalty. These include refusing to return or failing to return in due time money or movable property received on deposit, commission or administration (art. 173(2)), and fraud by a person in charge of another's property (art. 173(7)).
Austria
Up to 6 months (Veruntreuung) up to 1 to 10 years (above 300,000 euros)
Show the degrees and the articles
Veruntreuung (appropriating an entrusted thing) (Straftat (Freiheitsstrafe))
- Least
- No minimum term set by the statute
- Most
- 6 months
- Fine
- A fine in daily rates may be imposed instead of prison
Veruntreuung of a thing worth more than 5,000 euros (Straftat (Freiheitsstrafe))
- Least
- No minimum term set by the statute
- Most
- 3 years
Veruntreuung of a thing worth more than 300,000 euros (Straftat (Freiheitsstrafe))
- Least
- 1 year
- Most
- 10 years
Austria calls it 'Veruntreuung': taking for oneself property that was entrusted to one. The penalty rises with the value. Fraud (Betrug) is the offence of tricking someone into a loss.
Brazil
1 to 4 years (appropriating property in one's possession), 1 to 5 years (fraud)
Show the degrees and the articles
Apropriação indébita (appropriating another's movable property that one holds or possesses) (Reclusão (the more serious kind of prison))
- Least
- 1 year
- Most
- 4 years
Estelionato (fraud: obtaining an unlawful advantage by deceit) (Reclusão (the more serious kind of prison))
- Least
- 1 year
- Most
- 5 years
Brazilian law calls it 'apropriação indébita' (taking for oneself what one holds in trust). The penalty is increased by one third where the property was received in necessary deposit, as a guardian, trustee or similar, or by reason of a job or profession.
Bulgaria
Up to 8 years (embezzlement by an official); 1 to 10 years (aggravated)
Show the degrees and the articles
Embezzlement by an official (длъжностно присвояване) (Offence (лишаване от свобода))
- Least
- No minimum term set by the statute
- Most
- 8 years
The court may also order confiscation of up to half of the offender's property.
Embezzlement by an official, in the aggravated forms of art. 202 (Offence (лишаване от свобода))
- Least
- 1 year
- Most
- 10 years
Fraud (измама): causing or maintaining a delusion to obtain a property benefit (Offence (лишаване от свобода))
- Least
- 1 year
- Most
- 6 years
Art. 201 covers an official who appropriates money, things or other valuables handed to them in that capacity or entrusted to them to keep or manage. Embezzlement by a person who is not an official is punished under arts. 206 and following, which were not read for this table.
Canada
Up to 2 years (value $5,000 or less) up to 14 years (fraud or criminal breach of trust)
Show the degrees and the articles
Theft, value of $5,000 or less (Hybrid offence (indictable or summary))
- Least
- No minimum term set by the statute
- Most
- 2 years
On summary conviction the general penalty is a fine of up to $5,000, or imprisonment for up to two years less a day, or both (s. 787(1)).
Theft, value over $5,000 (Hybrid offence (indictable or summary))
- Least
- No minimum term set by the statute
- Most
- 10 years
On summary conviction the general penalty is a fine of up to $5,000, or imprisonment for up to two years less a day, or both (s. 787(1)).
Fraud, value of $5,000 or less (Hybrid offence (indictable or summary))
- Least
- No minimum term set by the statute
- Most
- 2 years
On summary conviction the general penalty is a fine of up to $5,000, or imprisonment for up to two years less a day, or both (s. 787(1)).
Fraud, value over $5,000 (Indictable offence)
- Least
- No minimum term set by the statute
- Most
- 14 years
Criminal breach of trust (a trustee converting trust property, with intent to defraud) (Indictable offence)
- Least
- No minimum term set by the statute
- Most
- 14 years
The Criminal Code has no offence called embezzlement. The nearest are theft (s. 334), fraud (s. 380) and criminal breach of trust (s. 336). Theft and fraud are punished by value: $5,000 or less, or more than $5,000.
China
Up to 2 years (misappropriating entrusted property) up to 10 years to life (employee, very large amount)
Show the degrees and the articles
Misappropriation of entrusted property, a relatively large amount, refusing to return it (侵占罪) (Crime (fixed-term imprisonment))
- Least
- No minimum term set by the statute
- Most
- 2 years' fixed-term imprisonment, or criminal detention or a fine
Prosecuted only on the victim's complaint.
Misappropriation of entrusted property, a huge amount or other serious circumstances (Crime (fixed-term imprisonment))
- Least
- 2 years
- Most
- 5 years' fixed-term imprisonment
- Fine
- A fine is imposed as well
Misappropriation by staff of a company, a relatively large amount (职务侵占罪) (Crime (fixed-term imprisonment))
- Least
- No minimum term set by the statute
- Most
- 3 years' fixed-term imprisonment, or criminal detention
- Fine
- A fine is imposed as well
Misappropriation by staff of a company, a huge amount (Crime (fixed-term imprisonment))
- Least
- 3 years
- Most
- 10 years' fixed-term imprisonment
- Fine
- A fine is imposed as well
Misappropriation by staff of a company, an especially huge amount (Crime (fixed-term imprisonment))
- Least
- 10 years (if a fixed term is chosen)
- Most
- Life imprisonment (无期徒刑), or fixed-term imprisonment of 15 years
- Fine
- A fine is imposed as well
China has two crimes. Misappropriation of entrusted property (侵占罪, art. 270) is keeping property held for another. Misappropriation by staff of a company (职务侵占罪, art. 271) is taking the employer's property by using one's job, and carries heavier bands. Where the offender is in a state-owned body, the crime is corruption (arts. 382 and 383), not shown here.
Croatia
Up to 2 years (small value); 6 months to 5 years; 1 to 8 years (large value)
Show the degrees and the articles
Embezzlement (pronevjera) of small value (Offence (kazna zatvora))
- Least
- No minimum term set by the statute
- Most
- 2 years
Embezzlement of a movable thing or property right entrusted at work (Offence (kazna zatvora))
- Least
- 6 months
- Most
- 5 years
Embezzlement of large value (Offence (kazna zatvora))
- Least
- 1 year
- Most
- 8 years
Czechia
Up to 2 years (damage not insignificant) up to 10 years (large-scale damage)
Show the degrees and the articles
Embezzlement causing damage that is not insignificant (Offence (imprisonment))
- Least
- No minimum term set by the statute
- Most
- 2 years
Or a ban on activity or forfeiture of the thing.
Embezzlement causing larger damage (Offence (imprisonment))
- Least
- 1 year
- Most
- 5 years
Embezzlement as an organised group member, or when the offender has a special duty to protect the injured party's interests, among others, or causing substantial damage (Offence (imprisonment))
- Least
- 2 years
- Most
- 8 years
Embezzlement causing large-scale damage (Offence (imprisonment))
- Least
- 5 years
- Most
- 10 years
Embezzlement (zpronevěra) is appropriating a thing that was entrusted to the offender and thereby causing damage that is not insignificant. The tiers match those of theft.
England and Wales
Up to 7 years (theft) or 10 years (fraud by abuse of position)
Show the degrees and the articles
Theft (Indictable or either-way offence)
- Least
- No minimum term set by the statute
- Most
- 7 years' imprisonment
Fraud (by false representation, by failing to disclose information, or by abuse of position) (Indictable or either-way offence)
- Least
- No minimum term set by the statute
- Most
- 10 years' imprisonment (on conviction on indictment), or a fine, or both
England and Wales has no offence called 'embezzlement'. Taking money or property that one holds as an employee or agent is theft, or fraud by abuse of a position of trust.
Finland
A fine or up to 1 year 6 months (embezzlement); 4 months to 4 years (aggravated)
Show the degrees and the articles
Embezzlement (kavallus) (Offence)
- Least
- No minimum term set by the statute
- Most
- 1 year 6 months
- Fine
- Or a fine (day-fines)
Aggravated embezzlement (törkeä kavallus) (Offence)
- Least
- 4 months
- Most
- 4 years
France
Up to 5 years (breach of trust) up to 10 years (by a court officer or public official)
Show the degrees and the articles
Abus de confiance (Délit (emprisonnement))
- Least
- No minimum term set by the statute
- Most
- 5 years' imprisonment
- Fine
- Fine of up to €375,000
The same, by a person who raises funds from the public, a manager of a business, and other listed cases (Délit (emprisonnement))
- Least
- No minimum term set by the statute
- Most
- 7 years' imprisonment
- Fine
- Fine of up to €750,000
The same, by a court-appointed agent or a public or ministerial officer (Délit (emprisonnement))
- Least
- No minimum term set by the statute
- Most
- 10 years' imprisonment
- Fine
- Fine of up to €1,500,000
French law calls it 'abus de confiance', breach of trust: misusing money or property handed over to be returned or used in a set way.
Germany
Up to 3 years (misappropriation) up to 10 years (breach of trust in an especially serious case)
Show the degrees and the articles
Unterschlagung (misappropriation of another's movable property) (Vergehen (less serious offence: lower minimum, or a fine))
- Least
- No minimum term set by the statute
- Most
- 3 years
- Fine
- A fine may be imposed instead of prison
Unterschlagung of property entrusted to the offender (Vergehen (less serious offence: lower minimum, or a fine))
- Least
- No minimum term set by the statute
- Most
- 5 years
- Fine
- A fine may be imposed instead of prison
Untreue (breach of trust: abusing a power over another's assets or breaching a duty to safeguard them) (Vergehen (less serious offence: lower minimum, or a fine))
- Least
- No minimum term set by the statute
- Most
- 5 years
- Fine
- A fine may be imposed instead of prison
Untreue in an especially serious case (as with fraud: commercial basis, major loss and similar) (Vergehen (less serious offence: lower minimum, or a fine))
- Least
- 6 months
- Most
- 10 years
Germany has two offences: Unterschlagung (misappropriating another's movable property) and Untreue (breach of trust by someone who must look after another's financial interests).
Hungary
Up to 2 years (small value) up to 10 years (particularly considerable value)
Show the degrees and the articles
Embezzlement of small value, or committed in aggravated ways (misdemeanour tier) (Offence (deprivation of liberty))
- Least
- No minimum term set by the statute
- Most
- 2 years
Embezzlement of greater value (Offence (deprivation of liberty))
- Least
- No minimum term set by the statute
- Most
- 3 years
Embezzlement of considerable value (Offence (deprivation of liberty))
- Least
- 1 year
- Most
- 5 years
Embezzlement of particularly great value (Offence (deprivation of liberty))
- Least
- 2 years
- Most
- 8 years
Embezzlement of particularly considerable value (Offence (deprivation of liberty))
- Least
- 5 years
- Most
- 10 years
Embezzlement (sikkasztás) is unlawfully appropriating a thing entrusted to the offender. Breach of fiduciary duty (hűtlen kezelés, s. 376) carries the same tiers for property under another's management. Hungary grades property crimes by the value involved: small ('kisebb'), greater ('nagyobb'), considerable ('jelentős'), particularly great ('különösen nagy') and particularly considerable ('különösen jelentős'). The money thresholds are set elsewhere in the Code and were not read for this table.
Iceland
Up to 6 years (embezzlement); up to 2 years (abuse of a position of trust)
Show the degrees and the articles
Abuse of a position, such as handling another's finances (misnotkun aðstöðu) (Offence (fangelsi))
- Least
- No minimum term set by the statute
- Most
- 2 years
General Penal Code of Iceland (Almenn hegningarlög), art. 249
Embezzlement (fjárdráttur): taking money or valuables that the offender holds but another owns (Offence (fangelsi))
- Least
- No minimum term set by the statute
- Most
- 6 years
General Penal Code of Iceland (Almenn hegningarlög), art. 247
Fraud (svik): obtaining money by causing another to act or refrain by creating, strengthening or exploiting a false or unclear idea (Offence (fangelsi))
- Least
- No minimum term set by the statute
- Most
- 6 years
General Penal Code of Iceland (Almenn hegningarlög), art. 248
India
Up to 5 years (criminal breach of trust) up to life or 10 years (by a public servant, banker or agent)
Show the degrees and the articles
Criminal breach of trust (Offence (imprisonment of either description))
- Least
- No minimum term set by the statute
- Most
- 5 years' imprisonment of either description, or a fine, or both
Criminal breach of trust by a carrier, wharfinger or warehouse-keeper (Offence (imprisonment of either description))
- Least
- No minimum term set by the statute
- Most
- 7 years' imprisonment of either description
- Fine
- A fine may also be imposed
Criminal breach of trust by a clerk or servant (Offence (imprisonment of either description))
- Least
- No minimum term set by the statute
- Most
- 7 years' imprisonment of either description
- Fine
- A fine may also be imposed
Criminal breach of trust by a public servant, or by a banker, merchant, factor, broker, attorney or agent (Offence (imprisonment of either description))
- Least
- No minimum term set by the statute
- Most
- Imprisonment for life, or imprisonment of either description for up to 10 years
- Fine
- A fine may also be imposed
The Sanhita calls it 'criminal breach of trust': dishonestly misappropriating, or converting to one's own use, property one has been entrusted with.
Ireland
Up to 5 years (obtaining by deception) up to 10 years (theft; false accounting)
Show the degrees and the articles
Making a gain or causing a loss by deception (Offence)
- Least
- No minimum term set by the statute
- Most
- 5 years
- Fine
- A fine, with or without imprisonment
Theft (Offence)
- Least
- No minimum term set by the statute
- Most
- 10 years
- Fine
- A fine, with or without imprisonment
False accounting (Offence)
- Least
- No minimum term set by the statute
- Most
- 10 years
- Fine
- A fine, with or without imprisonment
Ireland has no offence called embezzlement. Dishonestly appropriating property entrusted to a person is theft (s. 4). The nearest related offences are making a gain or causing loss by deception (s. 6) and false accounting (s. 10).
Italy
Up to 3 years (appropriazione indebita), 6 months to 3 years (truffa, fraud)
Show the degrees and the articles
Appropriazione indebita (appropriating money or a movable thing one possesses) (Delitto (reclusione))
- Least
- No minimum term set by the statute
- Most
- 3 years
Increased where the thing was held as a necessary deposit.
Truffa (fraud: obtaining an unjust profit through artifice or deceit) (Delitto (reclusione))
- Least
- 6 months
- Most
- 3 years
1 to 5 years in the aggravated cases of the second paragraph, such as harm to the State or a public body.
Italy calls it 'appropriazione indebita': keeping money or a movable thing one already possesses. It is prosecuted on the victim's complaint. Fraud (truffa) is shown beside it.
Japan
Up to 5 years (embezzlement) up to 10 years (embezzlement in the course of business)
Show the degrees and the articles
Embezzlement (横領: embezzling another's property in one's possession) (Crime (detention, 拘禁刑))
- Least
- No minimum term set by the statute
- Most
- 5 years
Business embezzlement (業務上横領: embezzling in the course of one's business) (Crime (detention, 拘禁刑))
- Least
- No minimum term set by the statute
- Most
- 10 years
Latvia
Up to 2 years (misappropriation); up to 5 years; up to 10 years (large amount)
Show the degrees and the articles
Misappropriation (piesavināšanās): unlawfully acquiring or squandering another's property entrusted to the offender (Offence (brīvības atņemšana))
- Least
- No minimum term set by the statute
- Most
- 2 years
Or a lighter sanction such as probation, community service or a fine, in the lower tiers
Misappropriation of a considerable amount, or by a group by prior agreement (Offence (brīvības atņemšana))
- Least
- No minimum term set by the statute
- Most
- 5 years
Or a lighter sanction such as probation, community service or a fine, in the lower tiers
Misappropriation of a large amount (Offence (brīvības atņemšana))
- Least
- No minimum term set by the statute
- Most
- 10 years
Morocco
6 months to 3 years
Show the degrees and the articles
Abus de confiance (breach of trust) (Délit (emprisonnement))
- Least
- 6 months
- Most
- 3 years' imprisonment
Moroccan law calls it 'abus de confiance', breach of trust: wrongly diverting items handed over to be returned or used in a set way. Where the harm is of little value, the term is 1 month to 2 years.
Netherlands
Up to 3 years (verduistering) up to 4 years (by an employee or professional)
Show the degrees and the articles
Verduistering (embezzlement) (Misdrijf (crime))
- Least
- No minimum term set by the statute
- Most
- 3 years' prison
Verduistering by a person holding the property through a personal employment, a profession, or for payment (Misdrijf (crime))
- Least
- No minimum term set by the statute
- Most
- 4 years' prison
'Verduistering' is dishonestly keeping another's property that one holds for a lawful reason, rather than by a crime. Where one holds it through a job, a profession or for payment, the maximum is higher.
New Zealand
Up to 1 year (theft of $2,000 or less) up to 7 years (theft over $2,000; criminal breach of trust)
Show the degrees and the articles
Theft of property of $2,000 or less (Offence)
- Least
- No minimum term set by the statute
- Most
- 1 year
Theft of property of more than $2,000, or theft by a person in a special relationship (Offence)
- Least
- No minimum term set by the statute
- Most
- 7 years
Criminal breach of trust by a trustee (Offence)
- Least
- No minimum term set by the statute
- Most
- 7 years
New Zealand has no offence called embezzlement. Dishonest appropriation by a person in a special relationship is theft (s. 220, 7 years). Criminal breach of trust applies to trustees who dishonestly convert trust property (s. 229). Ordinary theft is graded by value (s. 223).
Norway
A fine or up to 2 years (embezzlement); up to 6 years (aggravated)
Show the degrees and the articles
Embezzlement (underslag) (Offence)
- Least
- No minimum term set by the statute
- Most
- 2 years
- Fine
- Or a fine (bot)
Aggravated embezzlement (grovt underslag) (Offence)
- Least
- No minimum term set by the statute
- Most
- 6 years
Portugal
Up to 3 years or a fine (abuse of confidence) up to 8 years (considerably high value)
Show the degrees and the articles
Abuse of confidence (abuso de confiança) (Offence (pena de prisão))
- Least
- No minimum term set by the statute
- Most
- 3 years
- Fine
- Or a fine
Abuse of confidence of high value (Offence (pena de prisão))
- Least
- No minimum term set by the statute
- Most
- 5 years
- Fine
- Or a fine of up to 600 days
Abuse of confidence of considerably high value (Offence (pena de prisão))
- Least
- 1 year
- Most
- 8 years
Embezzlement is covered by abuse of confidence (abuso de confiança, art. 205): unlawfully appropriating a movable thing entrusted to the offender. The Code grades it by value: high value and considerably high value.
Russia
Up to 2 years up to 10 years
Show the degrees and the articles
Appropriation or embezzlement of entrusted property (Crime of small gravity)
- Least
- No minimum term set by the statute
- Most
- 2 years' imprisonment (the court may choose a fine, compulsory work, corrective labour, restriction of freedom or forced labour instead)
The same, by a group by prior agreement, or causing significant damage to a person (Crime of medium gravity)
- Least
- No minimum term set by the statute
- Most
- 5 years' imprisonment
The same, using an official position, or in a large amount (Grave crime)
- Least
- No minimum term set by the statute
- Most
- 6 years' imprisonment
The same, by an organised group or in an especially large amount (Grave crime)
- Least
- No minimum term set by the statute
- Most
- 10 years' imprisonment
Russian law calls it 'appropriation or embezzlement' (prisvoyeniye ili rastrata): theft of property entrusted to the person. The grade rises with the amount, the position of the offender and group participation.
South Korea
Up to 5 years or a fine of up to 15 million won; up to 10 years or a fine of up to 30 million won in the course of business
Show the degrees and the articles
Embezzlement or refusal to return property held for another (Offence)
- Least
- No minimum term set by the statute
- Most
- 5 years
- Fine
- Or a fine of up to 15 million won
Embezzlement in breach of a duty owed in the course of business (Offence)
- Least
- No minimum term set by the statute
- Most
- 10 years
- Fine
- Or a fine of up to 30 million won
Spain
6 months to 3 years (apropiación indebida), up to 1 to 6 years in aggravated cases
Show the degrees and the articles
Apropiación indebida (keeping money or property received in deposit, commission or custody) (Pena menos grave (prison of 3 months to 5 years))
- Least
- 6 months
- Most
- 3 years
Punished with the penalties of estafa (art. 248).
Administración desleal or apropiación indebida with the aggravating circumstances of art. 250 (Pena grave (prison of more than 5 years))
- Least
- 1 year
- Most
- 6 years
- Fine
- Fine of 6 to 12 months
Spain has two offences: 'apropiación indebida' (keeping money or property held in trust) and 'administración desleal' (disloyal management of another's assets). Both are punished as estafa (fraud), with the penalties of arts. 248 and 250. Where the amount is not more than 400 euros, a fine is imposed instead.
Sweden
Up to 2 years (förskingring) up to 1 to 6 years (grov trolöshet mot huvudman)
Show the degrees and the articles
Förskingring (embezzlement: appropriating property held for another, causing them loss and the offender gain) (Brott (fängelse))
- Least
- No minimum term set by the statute
- Most
- 2 years
Trolöshet mot huvudman (breach of trust against a principal) (Brott (fängelse))
- Least
- No minimum term set by the statute
- Most
- 2 years
Or fines.
Grov trolöshet mot huvudman (the gross form) (Brott (fängelse))
- Least
- 1 year
- Most
- 6 years
Sweden has two offences. 'Förskingring' (embezzlement) is appropriating property that one holds for another. 'Trolöshet mot huvudman' (breach of trust against a principal) is abusing a position of trust in another's financial matters. 'Olovligt förfogande' covers some other misuse of property held on a restricted title.
Switzerland
Up to 5 years or a fine (Veruntreuung) up to 10 years (by an official, guardian or professional)
Show the degrees and the articles
Veruntreuung (appropriating an entrusted movable thing, or using entrusted assets unlawfully for oneself or another) (Vergehen (misdemeanour: up to 3 years or a fine))
- Least
- No minimum term set by the statute
- Most
- 5 years
- Fine
- A fine (Geldstrafe) may be imposed instead of prison
Prosecuted on complaint where it is against a relative.
Veruntreuung by a member of an authority, an official, a guardian, a professional asset manager, or in the exercise of a licensed profession or trade (Verbrechen (felony: more than 3 years))
- Least
- No minimum term set by the statute
- Most
- 10 years
- Fine
- A fine (Geldstrafe) may be imposed instead of prison
Taiwan
Up to 5 years (embezzlement); 1 to 7 years (public duty)
Show the degrees and the articles
Embezzlement (侵占) (Offence)
- Least
- No minimum term set by the statute
- Most
- 5 years
- Fine
- Or detention, or a fine of up to NT$30,000
Embezzlement of property held in the course of business (Offence)
- Least
- 6 months
- Most
- 5 years
- Fine
- A fine of up to NT$90,000 may be added
Embezzlement of property held in public duty or for the public interest (Offence)
- Least
- 1 year
- Most
- 7 years
- Fine
- A fine of up to NT$150,000 may be added
Turkey
6 months to 2 years (breach of trust) up to 1 to 7 years (property entrusted through a job or an authority)
Show the degrees and the articles
Güveni kötüye kullanma (abuse of trust) (Crime (hapis, prison))
- Least
- 6 months
- Most
- 2 years
- Fine
- A fine in days is added
Prosecuted on the victim's complaint. A court fine is added.
Güveni kötüye kullanma where the property was handed over through a profession, trade or service relationship, or an authority to manage another's property (Crime (hapis, prison))
- Least
- 1 year
- Most
- 7 years
- Fine
- A fine of up to 3,000 days
A fine of up to three thousand days is added.
Turkish law calls it 'güveni kötüye kullanma': dealing in another's property one holds for safekeeping or a stated use, or denying having received it.
Other states and countries are being added. Spotted a mistake? Tell us.
