If an officer, agent, or employee of an entity listed below, or a person having or holding money or property in trust for one of the listed entities, shall embezzle or otherwise willfully and corruptly use or misapply the same for any purpose other than that for which such moneys or property is held, such person shall be guilty of a felony. If the value of the money or property is one hundred thousand dollars ($100,000) or more, the person is guilty of a Class C felony. If the value of the money or property is less than one hundred thousand dollars ($100,000), the person is guilty of a Class F felony. If any clerk of the superior court or any sheriff, treasurer, register of deeds or other public officer of any county, unit or agency of local government, or local board of education shall embezzle or wrongfully convert to his own use, or corruptly use, or shall misapply for any purpose other than that for which the same are held, or shall fail to pay over and deliver to the proper persons entitled to receive the same when lawfully required so to do, any moneys, funds, securities or other property which such officer shall have received by virtue or color of his office in trust for any person or corporation, such officer shall be guilty of a felony. If the value of the money, funds, securities, or other property is one hundred thousand dollars ($100,000) or more, the person is guilty of a Class C felony. If the value of the money, funds, securities, or other property is less than one hundred thousand dollars ($100,000), the person is guilty of a Class F felony. The provisions of this section shall apply to all persons who shall go out of office and fail or neglect to account to or deliver over to their successors in office or other persons lawfully entitled to receive the same all such moneys, funds and securities or property aforesaid. The following entities are protected by this section: a county, a city or other unit or agency of local government, a local board of education, and a penal, charitable, religious, or educational institution. (1876-7, c. 47; Code, s. 1016; 1891, c. 241; Rev., s. 3408; C.S., s. 4270; 1979, c. 760, s. 5; 1979, 2nd Sess., c. 1316, s. 47; 1981, c. 63, s. 1; c. 179, s. 14; 1985, c. 509, s. 3; 1993, c. 539, s. 1177; 1994, Ex. Sess., c. 24, s. 14(c); 1997-443, s. 19.25(f).)
Notes of Decisions
Cited in
14
cases, 1977–2020 · leading case:
State v. Agnew, 241 S.E.2d 684 (N.C. 1978).
State v. Agnew, 241 S.E.2d 684 (N.C. 1978).
· cites it 6× “Defendant was also charged, under G.S. 14-92, with willfully and corruptly using and misapplying $1,128.”
State v. Jones, 615 S.E.2d 896 (N.C. Ct. App. 2005).
· cites it 12× “Robin Medford Jones (“defendant”) appeals from judgments entered after a jury found her to be guilty of ten counts of embezzlement by public officer under N.C. Gen. Stat. § 14-92 . We vacate the trial court’s judgments.”
State v. Kennedy, 503 S.E.2d 133 (N.C. Ct. App. 1998).
· cites it 7× “§ 14-91 (1993), and sales and use taxes belonging to the County of Gaston, in violation of N.C. Gen. Stat. § 14-92 (1993). Defendant contends that he did not hold the taxes “in trust” as required for conviction under the embezzlement statutes, and that in any event the internal…”
State v. Barbour, 258 S.E.2d 475 (N.C. Ct. App. 1979).
· cites it 3× “G.S. 14-92, which provides in part that “if any person having or holding any moneys or property in trust for any .”
In re B.D.N., 649 S.E.2d 913 (N.C. Ct. App. 2007).
· cites it 7× “131E-76(3), a building housing only State, federal, or local government offices, or the offices of State, federal, or local government located in a building that is not exclusively occupied by the State, federal, or local government.”
State v. Thompson, 274 S.E.2d 381 (N.C. Ct. App. 1981).
· cites it 2× “14-90, which is “a private sector embezzlement statute,” when she should have been tried for violations of G.S. 14-92, a statute “applicable to public officials.”
State v. Gilbert, 823 S.E.2d 696 (N.C. Ct. App. 2019).
· cites it 16× “Raymond Carl Gilbert ("Defendant") appeals from a guilty verdict for two counts of embezzlement of a charitable organization by an officer pursuant to N.C. Gen. Stat. § 14-92 . We find no plain error.”
In Re Bdn, 649 S.E.2d 913 (N.C. Ct. App. 2007).
· cites it 7× “cites Jones , where the defendant was an employee of a local Alcohol Beverage Control Board, who was charged with embezzlement under N.C. Gen.Stat. § 14-92, which governs embezzlement by a "`public officer of any county, unit or agency of local government, or local board of…”
State v. Agnew, 236 S.E.2d 287 (N.C. Ct. App. 1977).
“The law does not build the crime of embezzlement upon such proof, and the motion for nonsuit at the close of all the evidence should have been allowed.”
State v. James, 646 S.E.2d 376 (2007).
· cites it 5× “Lanier, 165 N.C. App. 337, 354 , 598 S.E.2d 596, 607 (2004) (citation omitted) (quoting N.”
NC Dep't of State Treasurer v. Riddick (N.C. Ct. App. 2020).
· cites it 7× “Riddick entered guilty pleas to six (6) counts of felonious Embezzlement by a Public Official in Excess of $100,000, in violation of N.C. Gen. Stat. § 14-92 (2019). Riddick was sentenced to an active term in prison of 60 to 84 months.”
NC Dep&039t of State Treasurer v. Riddick (N.C. Ct. App. 2020).
· cites it 7× “Riddick entered guilty pleas to six (6) counts of felonious Embezzlement by a Public Official in Excess of $100,000, in violation of N.C. Gen. Stat. § 14-92 (2019). Riddick was sentenced to an active term in prison of 60 to 84 months.”
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