NC General Statutes

N.C. Gen. Stat. § 14-91 (2026)

Embezzlement of State property by public officers and employees

✓ current as of July 2026
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If any officer, agent, or employee of the State, or other person having or holding in trust for the same any bonds issued by the State, or any security, or other property and effects of the same, shall embezzle or knowingly and willfully misapply or convert the same to his own use, or otherwise willfully or corruptly abuse such trust, such offender and all persons knowingly and willfully aiding and abetting or otherwise assisting therein shall be guilty of a felony. If the value of the property is one hundred thousand dollars ($100,000) or more, a violation of this section is a Class C felony. If the value of the property is less than one hundred thousand dollars ($100,000), a violation of this section is a Class F felony.  (1874-5, c. 52; Code, s. 1015; Rev., s. 3407; C.S., s. 4269; 1979, c. 716; 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(e).)

 

Notes of Decisions
Cited in 5 cases, 1988–2020 · leading case: State v. Bonner, 371 S.E.2d 773 (N.C. Ct. App. 1988).
State v. Bonner, 371 S.E.2d 773 (N.C. Ct. App. 1988). · cites it 14× “Defendant moved to dismiss the charges for failure to establish defendant held any state funds in trust as required under Section 14-91. The trial court denied the motion and subsequently instructed the jury over defendant’s objection that they could find defendant received…”
State v. Kennedy, 503 S.E.2d 133 (N.C. Ct. App. 1998). · cites it 13× “Defendant was convicted by a Wake County jury of the embezzlement of sales and use taxes belonging to the State of North Carolina, in violation of the provisions of N.C. Gen. Stat. § 14-91 (1993), and sales and use taxes belonging to the County of Gaston, in violation of N.”
State v. Ross, 620 S.E.2d 33 (N.C. Ct. App. 2005). · cites it 4× “property and effects of the [State,]" which have a value of $100,000 or more, shall be guilty of a class C felony if that person "embezzle[s] or knowingly and willfully misappl[ies] or convert[s] the [property] to his own use, or .”
State v. Weaver, 586 S.E.2d 841 (N.C. Ct. App. 2003). · cites it 10× “[to] embezzle or knowingly and willfully misapply or convert the same to his own use[.]" The defendant in Bonner , who was director of continuing education at a community college, "had the authority subject to his superiors' approval to hire instructors[.”
Shreve v. Limpert (E.D.N.C. 2020). · cites it 2× “§ 1621 for perjury, as well as a number of North Carolina statutes including: 1) North Carolina General Statute § 14-90, for embezzlement of property received by virtue of office or employment; 2) North Carolina General Statute § 14-91, for embezzlement of state property by…”
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