Mississippi Code
Miss. Code Ann. § 97-23-19 (2026)
Embezzlement; by agents, bailees, trustees, servants and persons generally
✓ current as of July 2026
If any person shall embezzle or fraudulently secrete, conceal, or convert to his own use, or make way with, or secrete with intent to embezzle or convert to his own use, any goods, rights in action, money, or other valuable security, effects, or property of any kind or description which shall have come or been entrusted to his care or possession by virtue of his office, position, place, or employment, either in mass or otherwise, he shall be guilty of embezzlement.
- (a) Any person guilty of embezzlement of any goods, rights of action, money, or other valuable security, effects or property of any kind or description with a value of less than One Thousand Dollars ($1,000.00), shall be guilty of misdemeanor embezzlement, and, upon conviction thereof, may be sentenced to a term of imprisonment in the county jail not exceeding six (6) months, or fined not more than One Thousand Dollars ($1,000.00), or both if the court finds substantial and compelling reasons why the offender cannot be safely and effectively supervised in the community, is not amenable to community-based treatment or poses a significant risk to public safety. If such a finding is not made, the court shall suspend the sentence of imprisonment and impose a period of probation not exceeding one (1) year or a fine of not more than One Thousand Dollars ($1,000.00) or both. Any person convicted of a third or subsequent offense under this subsection where the value of the property is not less than Five Hundred Dollars ($500.00), shall be imprisoned in the Penitentiary for a term not exceeding three (3) years or fined an amount not exceeding Two Thousand Dollars ($2,000.00), or both.
- (b) Any person guilty of embezzlement of any goods, rights in action, money, or other valuable security, effects or property of any kind or description with a value of One Thousand Dollars ($1,000.00) or more but less than Five Thousand Dollars ($5,000.00), shall be guilty of felony embezzlement, and, upon conviction thereof, shall be imprisoned in the custody of the Department of Corrections not more than five (5) years, or fined not more than Five Thousand Dollars ($5,000.00), or both.
- (c) Any person guilty of embezzlement of any goods, rights in action, money, or other valuable security, effects or property of any kind or description with a value of Five Thousand Dollars ($5,000.00) or more but less than Twenty-five Thousand Dollars ($25,000.00), shall be guilty of felony embezzlement, and, upon conviction thereof, shall be imprisoned in the Penitentiary for not more than ten (10) years, or fined not more than Twenty-five Thousand Dollars ($25,000.00), or both.
- (d) Any person guilty of embezzlement of any goods, rights in action, money, or other valuable security, effects or property of any kind or description with a value of Twenty-five Thousand Dollars ($25,000.00) or more, shall be guilty of felony embezzlement, and, upon conviction thereof, shall be imprisoned in the Penitentiary not more than twenty (20) years, or fined not more than Twenty-five Thousand Dollars ($25,000.00), or both.
Codes, Hutchinson's 1848, ch. 64, art. 12, Title 4(59); 1857, ch. 64, art. 82; 1871, § 2547; 1880, § 2782; 1892, § 1058; 1906, § 1136; Hemingway's 1917, § 864; 1930, § 889; 1942, § 2115; Laws, 2003, ch. 499, § 7; Laws, 2007, ch. 378, § 1, eff. 3/15/2007.
Amended by Laws, 2014, ch. 457, HB 585, 28, eff. 7/1/2014.
Notes of Decisions
Cited in 50
cases (4 in the last 5 years), 1974–2024 · leading case: Champluvier v. State, 942 So. 2d 145 (Miss. 2006).
Champluvier v. State, 942 So. 2d 145 (Miss. 2006). “Upon being indicted on two counts of embezzlement from a limited liability company pursuant to Miss.Code Ann. § 97-23-19 (Rev.2000), Deborah Champluvier was tried and found guilty by a DeSoto County jury on November 4, 2003.”
Coleman v. State, 947 So. 2d 878 (Miss. 2006). “00) or more, he shall be guilty of felony embezzlement, and, upon conviction thereof, shall be imprisoned in the Penitentiary not more than ten (10) *881 years, or fined not more than Ten Thousand Dollars ($10,000.”
Gulley v. State, 870 So. 2d 652 (Miss. 2004). “, argues that after being sentenced for the same offenses under both the misdemeanor and felony portions of then-existent Miss.Code Ann. § 97-23-19 (Rev.2000), he was unlawfully imprisoned and is now entitled to be released because he has completed the misdemeanor sentence.”
Cummings v. State, 58 So. 3d 715 (Miss. Ct. App. 2011). “On appeal, she argues that: (1) there was insufficient evidence to support the verdict; (2) her sentence of restitution was illegal or, alternatively, the Jones County Circuit Court failed to consider the factors set forth in Mississippi Code Annotated section 99-7-3 (Rev.”
Cmty. Bank, Ellisville, Ms v. Courtney, 884 So. 2d 767 (Miss. 2004). “The Bank also cites to Miss. Code Ann. §§ 97-23-19 & 97-23-25 in which it claims the maximum fine is $1,000.”
Barnes v. State, 30 So. 3d 313 (Miss. 2010). “00) or more, he shall be guilty of *319 felony embezzlement, and, upon conviction thereof, shall be imprisoned in the Penitentiary not more than ten (10) years, or fined not more than Ten Thousand Dollars ($10,000.”
Champluvier v. State, 942 So. 2d 172 (Miss. Ct. App. 2005). “Miss.Code Ann. 97-23-19 Only Applies to Corporations ¶ 13.”
Bunkley v. State, 495 So. 2d 1 (Miss. 1986). “Miss. Code Ann. § 97-23-19 (1972). On May 2, 1984, the case was called for trial in the Circuit Court of Leake County and in due course the jury returned a verdict of guilty as charged.”
Salts v. State, 984 So. 2d 1050 (Miss. Ct. App. 2008). “The Saltses also requested to be sentenced under Mississippi Code Annotated section 97-23-19 (Rev. *1057 2006), which provides that embezzlement of less than $500 is misdemeanor embezzlement, rather than Mississippi Code Annotated section 97-23-25 (Rev.”
Montgomery v. State, 891 So. 2d 179 (Miss. 2004). “Montgomery claims that the court erred in denying her motion to dismiss the indictment based on the failure of the indictment to charge a felony offense.”
Bright v. State, 894 So. 2d 590 (Miss. Ct. App. 2004). “Mississippi Code Annotated Section 97-23-19 (Rev.2000) [1] provides a maximum ten-year sentence for embezzlement.”
Lightsey v. State, 493 So. 2d 375 (Miss. 1986). “On appeal from the denial of habeas corpus, this Court, in an unpublished opinion, held that the trial court was without statutory authority to sentence Lightsey to the penitentiary and to impose upon him a fine, since Miss. Code Ann. § 97-23-19 (1972) is written in the…”
— Miss. Code Ann. § 97-23-19(1972) — 1 case
Wilson v. State, 12 So. 3d 8 (Miss. Ct. App. 2008).
— Miss. Code Ann. § 97-23-19(b) — 1 case
Steven Brooks Russell a/k/a Steve Russell v. State of Mississippi (Miss. Ct. App. 2021).
— Miss. Code Ann. § 97-23-19(d) — 1 case
Steven Brooks Russell a/k/a Steve Russell v. State of Mississippi (Miss. Ct. App. 2021).
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