{"data":{"id":"us-nc/n.c.-gen.-stat.-14-90","jurisdiction":"us-nc","citation":"N.C. Gen. Stat. § 14-90","heading":"Embezzlement of property received by virtue of office or employment.","body":"(a)\tThis section shall apply to any person:\n(1)\tExercising a public trust.\n(2)\tHolding a public office.\n(3)\tWho 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.\n(4)\tWho 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.\n(b)\tAny person who shall:\n(1)\tEmbezzle or fraudulently or knowingly and willfully misapply or convert to his own use, or\n(2)\tTake, make away with or secrete, with intent to embezzle or fraudulently or knowingly and willfully misapply or convert to his own use,\nany 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.\n(c)\tIf the value of the property described in subsection (b) of this section is one hundred thousand dollars ($100,000) or more, the person is guilty of a Class C felony. If the value of the property is less than one hundred thousand dollars ($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. 19.25(d); 2009-348, s. 1; 2009-570, s. 31.)","path":["Chapter 14. Criminal Law.","SUBCHAPTER V. OFFENSES AGAINST PROPERTY.","Article 18. Embezzlement."],"source_url":"https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_14/GS_14-90.html","current_through":"S.L. 2026-30","vintage":"","retrieved_at":"2026-08-27T17:56:32Z","sha256":"35bb11f0f800fb89f5c1ab35b2458917a8223aff79319a8fc5c1f2efc663949e","source_id":"us-nc","stale":false,"prev":"us-nc/n.c.-gen.-stat.-14-89.1","next":"us-nc/n.c.-gen.-stat.-14-91"},"notice":"GroundRules: Original legal text. Not legal advice."}