{"data":{"id":"us-ok/okla.-stat.-tit.-21-21-1451v1","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 21, § 21-1451v1","heading":"Embezzlement defined - Penalties","body":"A. Embezzlement is the fraudulent appropriation of property of\n\nany person or legal entity, legally obtained, to any use or purpose\n\nnot intended or authorized by its owner, or the secretion of the\n\nproperty with the fraudulent intent to appropriate it to such use or\n\npurpose, under any of the following circumstances:\n\n1. Where the property was obtained by being entrusted to that\n\nperson for a specific purpose, use, or disposition and shall\n\ninclude, but not be limited to, any funds \"held in trust\" for any\n\npurpose;\n\n2. Where the property was obtained by virtue of a power of\n\nattorney being granted for the sale or transfer of the property;\n\n3. Where the property is possessed or controlled for the use of\n\nanother person;\n\n4. Where the property is to be used for a public or benevolent\n\npurpose;\n\n5. Where any person diverts any money appropriated by law from\n\nthe purpose and object of the appropriation;\n\n6. Where any person fails or refuses to pay over to the state,\n\nor appropriate authority, any tax or other monies collected in\n\naccordance with state law, and who appropriates the tax or monies to\n\nthe use of that person, or to the use of any other person not\n\nentitled to the tax or monies;\n\n7. Where the property is possessed for the purpose of\n\ntransportation, without regard to whether packages containing the\n\nproperty have been broken;\n\n8. Where any person removes crops from any leased or rented\n\npremises with the intent to deprive the owner or landlord interested\n\nin the land of any of the rent due from that land, or who\n\nfraudulently appropriates the rent to that person or any other\n\nperson; or\n\n9. Where the property is possessed or controlled by virtue of a\n\nlease or rental agreement, and the property is willfully or\n\nintentionally not returned within ten (10) days after the expiration\n\nof the agreement.\n\nEmbezzlement does not require a distinct act of taking, but only\n\na fraudulent appropriation, conversion or use of property.\n\nB. Except as provided in subsection C of this section,\n\nembezzlement shall be punished as follows:\n\n1. If the value of the property embezzled is less than Five\n\nHundred Dollars ($500.00), any person convicted shall be punished by\n\na fine not exceeding One Thousand Dollars ($1,000.00), or by\n\nimprisonment in the county jail for a term not more than one (1)\n\nyear, or by both such fine and imprisonment;\n\n2. If the value of the property embezzled is Five Hundred\n\nDollars ($500.00), or more but less than One Thousand Dollars\n\n($1,000.00), any person convicted shall be guilty of a misdemeanor\n\nand shall be punished by imprisonment in the county jail for not\n\nmore than one (1) year or by imprisonment in the county jail for one\n\nor more nights or weekends pursuant to Section 991a-2 of Title 22 of\n\nthe Oklahoma Statutes, at the discretion of the court, and shall be\n\nsubject to a fine not exceeding Five Thousand Dollars ($5,000.00),\n\nand ordered to pay restitution to the victim as provided in Section\n\n991f of Title 22 of the Oklahoma Statutes;\n\n3. If the value of the property embezzled is One Thousand\n\nDollars ($1,000.00) or more but less than Twenty-five Thousand\n\nDollars ($25,000.00), any person convicted shall be guilty of a\n\nfelony and shall be punished by imprisonment in the custody of the\n\nDepartment of Corrections for a term of not more than five (5)\n\nyears, and a fine of not exceeding Five Thousand Dollars\n\n($5,000.00), and ordered to pay restitution to the victim as\n\nprovided in Section 991f of Title 22 of the Oklahoma Statutes; or\n\n4. If the value of the property embezzled is Twenty-five\n\nThousand Dollars ($25,000.00) or more, any person convicted shall be\n\nguilty of a felony and shall be punished by imprisonment in the\n\ncustody of the Department of Corrections for a term of not more than\n\nten (10) years, and a fine not exceeding Ten Thousand Dollars\ntatutes; or\n\n4. If the value of the property embezzled is Twenty-five\n\nThousand Dollars ($25,000.00) or more, any person convicted shall be\n\nguilty of a felony and shall be punished by imprisonment in the\n\ncustody of the Department of Corrections for a term of not more than\n\nten (10) years, and a fine not exceeding Ten Thousand Dollars\n\n($10,000.00), and ordered to pay restitution to the victim as\n\nprovided in Section 991f of Title 22 of the Oklahoma Statutes.\n\nFor purposes of this subsection, a series of offenses may be\n\naggregated into one offense when they are the result of the\n\nformulation of a plan or scheme or the setting up of a mechanism\n\nwhich, when put into operation, results in the taking or diversion\n\nof money or property on a recurring basis. When all acts result\n\nfrom a continuing course of conduct, they may be aggregated into one\n\ncrime. Acts forming an integral part of the first taking which\n\nfacilitate subsequent takings, or acts taken in preparation of\n\nseveral takings which facilitate subsequent takings, are relevant to\n\ndetermine the party's intent to commit a continuing crime.\n\nC. Any county or state officer, deputy or employee of such\n\nofficer, who shall divert any money appropriated by law from the\n\npurpose and object of the appropriation, shall, upon conviction, be\n\nguilty of a felony punishable by imprisonment in the custody of the\n\nDepartment of Corrections for a term not less than one (1) year nor\n\nmore than ten (10) years, and a fine equal to triple the amount of\n\nmoney so embezzled and ordered to pay restitution to the victim as\n\nprovided in Section 991f of Title 22 of the Oklahoma Statutes. The\n\nfine shall operate as a judgment lien at law on all estate of the\n\nparty so convicted and sentenced, and shall be enforced by execution\n\nor other process for the use of the person whose money or other\n\nfunds or property were embezzled. In all cases the fine, so\n\noperating as a judgment lien, shall be released or entered as\n\nsatisfied only by the person in interest.\n\nD. Any executor, administrator, trustee, beneficiary or other\n\nperson benefiting from, acting in a fiduciary capacity for, or\n\notherwise administering a probate, intestate, or trust estate,\n\nwhether the trust is inter vivos or testamentary, upon conviction of\n\nembezzlement from the estate shall not receive any portion, share,\n\ngift or otherwise benefit from the estate.\n\nR.L. 1910, § 2670. Amended by Laws 2002, c. 460, § 12, eff. Nov. 1,\n\n2002; Laws 2004, c. 275, § 7, eff. July 1, 2004; Laws 2011, c. 280,\n\n§ 1, eff. Nov. 1, 2011; Laws 2012, c. 235, § 1, eff. July 1, 2012;","path":["OK Code","Title 21"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os21.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"4bacc441e13f2a022b8729428649b8e7788c095e9cd76485db8a5ae971a6c292","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-21-21-1451","next":"us-ok/okla.-stat.-tit.-21-21-1451v2"},"notice":"GroundRules: Original legal text. Not legal advice."}