13 V.S.A. § 2531: Embezzlement generally

(a) An officer, agent, bailee for hire, clerk, or servant of a banking association or an incorporated company, or a clerk, agent, bailee for hire, officer, or servant of a private person, partnership, trades union, joint stock company, unincorporated association, fraternal or benevolent association, except apprentices and other persons under the age of 16 years, who embezzles or fraudulently converts to his or her own use, or takes or secretes with intent to embezzle or fraudulently convert to his or her own use, money or other property that comes into his or her possession or is under his or her care by virtue of such employment, notwithstanding he or she may have an interest in such money or property, shall be guilty of embezzlement.

(b) If the money or property embezzled does not exceed $100.00 in value, the person shall be imprisoned not more than one year or fined not more than $1,000.00, or both. If the money or property embezzled exceeds $100.00 in value, the person shall be imprisoned not more than 10 years or fined not more than $10,000.00, or both.