Okla. Stat. tit. 21, § 21-1451v1: Embezzlement defined - Penalties

A. Embezzlement is the fraudulent appropriation of property of

any person or legal entity, legally obtained, to any use or purpose

not intended or authorized by its owner, or the secretion of the

property with the fraudulent intent to appropriate it to such use or

purpose, under any of the following circumstances:

1. Where the property was obtained by being entrusted to that

person for a specific purpose, use, or disposition and shall

include, but not be limited to, any funds "held in trust" for any

purpose;

2. Where the property was obtained by virtue of a power of

attorney being granted for the sale or transfer of the property;

3. Where the property is possessed or controlled for the use of

another person;

4. Where the property is to be used for a public or benevolent

purpose;

5. Where any person diverts any money appropriated by law from

the purpose and object of the appropriation;

6. Where any person fails or refuses to pay over to the state,

or appropriate authority, any tax or other monies collected in

accordance with state law, and who appropriates the tax or monies to

the use of that person, or to the use of any other person not

entitled to the tax or monies;

7. Where the property is possessed for the purpose of

transportation, without regard to whether packages containing the

property have been broken;

8. Where any person removes crops from any leased or rented

premises with the intent to deprive the owner or landlord interested

in the land of any of the rent due from that land, or who

fraudulently appropriates the rent to that person or any other

person; or

9. Where the property is possessed or controlled by virtue of a

lease or rental agreement, and the property is willfully or

intentionally not returned within ten (10) days after the expiration

of the agreement.

Embezzlement does not require a distinct act of taking, but only

a fraudulent appropriation, conversion or use of property.

B. Except as provided in subsection C of this section,

embezzlement shall be punished as follows:

1. If the value of the property embezzled is less than Five

Hundred Dollars ($500.00), any person convicted shall be punished by

a fine not exceeding One Thousand Dollars ($1,000.00), or by

imprisonment in the county jail for a term not more than one (1)

year, or by both such fine and imprisonment;

2. If the value of the property embezzled is Five Hundred

Dollars ($500.00), or more but less than One Thousand Dollars

($1,000.00), any person convicted shall be guilty of a misdemeanor

and shall be punished by imprisonment in the county jail for not

more than one (1) year or by imprisonment in the county jail for one

or more nights or weekends pursuant to Section 991a-2 of Title 22 of

the Oklahoma Statutes, at the discretion of the court, and shall be

subject to a fine not exceeding Five Thousand Dollars ($5,000.00),

and ordered to pay restitution to the victim as provided in Section

991f of Title 22 of the Oklahoma Statutes;

3. If the value of the property embezzled is One Thousand

Dollars ($1,000.00) or more but less than Twenty-five Thousand

Dollars ($25,000.00), any person convicted shall be guilty of a

felony and shall be punished by imprisonment in the custody of the

Department of Corrections for a term of not more than five (5)

years, and a fine of not exceeding Five Thousand Dollars

($5,000.00), and ordered to pay restitution to the victim as

provided in Section 991f of Title 22 of the Oklahoma Statutes; or

4. If the value of the property embezzled is Twenty-five

Thousand Dollars ($25,000.00) or more, any person convicted shall be

guilty of a felony and shall be punished by imprisonment in the

custody of the Department of Corrections for a term of not more than

ten (10) years, and a fine not exceeding Ten Thousand Dollars

tatutes; or

4. If the value of the property embezzled is Twenty-five

Thousand Dollars ($25,000.00) or more, any person convicted shall be

guilty of a felony and shall be punished by imprisonment in the

custody of the Department of Corrections for a term of not more than

ten (10) years, and a fine not exceeding Ten Thousand Dollars

($10,000.00), and ordered to pay restitution to the victim as

provided in Section 991f of Title 22 of the Oklahoma Statutes.

For purposes of this subsection, a series of offenses may be

aggregated into one offense when they are the result of the

formulation of a plan or scheme or the setting up of a mechanism

which, when put into operation, results in the taking or diversion

of money or property on a recurring basis. When all acts result

from a continuing course of conduct, they may be aggregated into one

crime. Acts forming an integral part of the first taking which

facilitate subsequent takings, or acts taken in preparation of

several takings which facilitate subsequent takings, are relevant to

determine the party's intent to commit a continuing crime.

C. Any county or state officer, deputy or employee of such

officer, who shall divert any money appropriated by law from the

purpose and object of the appropriation, shall, upon conviction, be

guilty of a felony punishable by imprisonment in the custody of the

Department of Corrections for a term not less than one (1) year nor

more than ten (10) years, and a fine equal to triple the amount of

money so embezzled and ordered to pay restitution to the victim as

provided in Section 991f of Title 22 of the Oklahoma Statutes. The

fine shall operate as a judgment lien at law on all estate of the

party so convicted and sentenced, and shall be enforced by execution

or other process for the use of the person whose money or other

funds or property were embezzled. In all cases the fine, so

operating as a judgment lien, shall be released or entered as

satisfied only by the person in interest.

D. Any executor, administrator, trustee, beneficiary or other

person benefiting from, acting in a fiduciary capacity for, or

otherwise administering a probate, intestate, or trust estate,

whether the trust is inter vivos or testamentary, upon conviction of

embezzlement from the estate shall not receive any portion, share,

gift or otherwise benefit from the estate.

R.L. 1910, § 2670. Amended by Laws 2002, c. 460, § 12, eff. Nov. 1,

2002; Laws 2004, c. 275, § 7, eff. July 1, 2004; Laws 2011, c. 280,

§ 1, eff. Nov. 1, 2011; Laws 2012, c. 235, § 1, eff. July 1, 2012;