{"data":{"id":"us-nc/n.c.-gen.-stat.-14-99","jurisdiction":"us-nc","citation":"N.C. Gen. Stat. § 14-99","heading":"Embezzlement of taxes by officers.","body":"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 one hundred thousand dollars ($100,000) or more, a violation of this section is a Class C felony. If the value of the taxes is less than one hundred thousand dollars ($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).)","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_14-99.html","current_through":"S.L. 2026-30","vintage":"","retrieved_at":"2026-08-27T17:56:32Z","sha256":"2c055bfb42a7ac2b05daef739de03b91386322fac7eb3d5278b05ceed9642bd7","source_id":"us-nc","stale":false,"prev":"us-nc/n.c.-gen.-stat.-14-98","next":"us-nc/n.c.-gen.-stat.-14-100"},"notice":"GroundRules: Original legal text. Not legal advice."}