{"data":{"id":"us-ok/okla.-stat.-tit.-21-21-1451v2","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 21, § 21-1451v2","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 five (5) days after the expiration\n\nof the agreement or forty-eight (48) hours for heavy equipment.\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 One\n\nThousand Dollars ($1,000.00), any person convicted shall be guilty\n\nof a misdemeanor punishable by a fine not exceeding One Thousand\n\nDollars ($1,000.00), by imprisonment in the county jail for a term\n\nnot to exceed one (1) year or, at the discretion of the court, by\n\nimprisonment in the county jail for one or more nights or weekends\n\npursuant to Section 991a-2 of Title 22 of the Oklahoma Statutes, or\n\nby both such fine and imprisonment;\n\n2. If the value of the property embezzled is One Thousand\n\nDollars ($1,000.00) or more but less than Two Thousand Five Hundred\n\nDollars ($2,500.00), any person convicted shall be guilty of a Class\n\nD3 felony offense punishable by imprisonment as provided for in\n\nsubsections B through F of Section 20P of this title, 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 Two Thousand Five\n\nHundred Dollars ($2,500.00) or more but less than Fifteen Thousand\n\nDollars ($15,000.00), any person convicted shall be guilty of a\n\nClass D1 felony offense punishable by imprisonment as provided for\n\nin subsections B through F of Section 20N of this title, 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; or\n\n4. If the value of the property embezzled is Fifteen Thousand\n\nDollars ($15,000.00) or more, any person convicted shall be guilty\n\nof a Class C2 felony offense punishable by imprisonment as provided\ntitle, 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; or\n\n4. If the value of the property embezzled is Fifteen Thousand\n\nDollars ($15,000.00) or more, any person convicted shall be guilty\n\nof a Class C2 felony offense punishable by imprisonment as provided\n\nfor in subsections B through F of Section 20M of this title, subject\n\nto a fine not exceeding Ten Thousand Dollars ($10,000.00), and\n\nordered to pay restitution to the victim as provided in Section 991f\n\nof 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 intent of the party 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 Class C2 felony offense punishable by imprisonment as\n\nprovided for in subsections B through F of Section 20M of this\n\ntitle, and a fine equal to triple the amount of money so embezzled\n\nand ordered to pay restitution to the victim as provided in Section\n\n991f of Title 22 of the Oklahoma Statutes. The fine shall operate\n\nas a judgment lien at law on all estate of the party so convicted\n\nand sentenced, and shall be enforced by execution or other process\n\nfor the use of the person whose money or other funds or property\n\nwere embezzled. In all cases the fine, so operating as a judgment\n\nlien, shall be released or entered as satisfied only by the person\n\nin 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;\n\nState Question No. 780, Initiative Petition No. 404, § 10, adopted\n\nat election held on November 8, 2016, eff. July 1, 2017; Laws 2018,\n\nc. 116, § 2, eff. Nov. 1, 2018; Laws 2024, c. 63, § 1, eff. Nov. 1,\n\n2024; Laws 2025, c. 486, § 233, eff. Jan. 1, 2026.","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":"8cfec057450a2b29733f5c59ce0b467e7f73d557bf80282e257fafd11d7aa236","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-21-21-1451v1","next":"us-ok/okla.-stat.-tit.-21-21-1458"},"notice":"GroundRules: Original legal text. Not legal advice."}