Coverage note: this corpus holds the
consolidated Pa.C.S. titles only. Unconsolidated P.S. statutes (UTPCPL 73 P.S. § 201-1, Liquor Code, wage payment laws) are not included; a miss here does not mean the statute does not exist. Check
palegis.us.
§ 3927. Theft by failure to make required disposition of funds received.
(a) Offense defined.--A person who obtains property upon agreement, or subject to a known legal obligation,
to make specified payments or other disposition, whether from such property or its
proceeds or from his own property to be reserved in equivalent amount, is guilty of
theft if he intentionally deals with the property obtained as his own and fails to
make the required payment or disposition. The foregoing applies notwithstanding that
it may be impossible to identify particular property as belonging to the victim at
the time of the failure of the actor to make the required payment or disposition.
(b) Presumptions.--An officer or employee of the government or of a financial institution is presumed:
(1) to know any legal obligation relevant to his criminal liability under this section;
and
(2) to have dealt with the property as his own if he fails to pay or account upon lawful
demand, or if an audit reveals a shortage or falsification of accounts.
Cross References. Section 3927 is referred to in section 5708 of this title; section 13105 of Title
16 (Counties); section 5552 of Title 42 (Judiciary and Judicial Procedure).
Notes of Decisions
Cited in
109
cases (
14 in the last 5 years), 1976–2026 · leading case:
Commonwealth v. Estman, 915 A.2d 1191 (Pa. 2007).
Commonwealth v. Estman, 915 A.2d 1191 (Pa. 2007).
· cites it 4× “§ 3925); theft by failure to make required disposition of funds received (18 Pa.C.S. § 3927); and violation of the Local Tax Collection Law, 72 P.”
Commonwealth v. Stetler, 95 A.3d 864 (Pa. Super. Ct. 2014).
· cites it 3× “§ 3922 and Count 5, Theft by Failure to Make Required Disposition of Funds Received, 18 Pa.C.S. § 3927— Merged for purpose of sentencing; Count 6, Criminal Conspiracy (Conflict of Interest/Theft Counts) 18 Pa.”
Commonwealth v. Wetmore, 447 A.2d 1012 (Pa. 1982).
· cites it 6× “[2] 18 Pa.C.S. § 3927. [3] Theft by deception can be committed only by one who "obtains or withholds property of another by deception.”
Commonwealth v. Bollinger, 418 A.2d 320 (Pa. Super. Ct. 1979).
· cites it 6× “Defendant Bollinger was also charged with violating 18 Pa.C.S. § 3927, theft by failure to make required disposition of funds.”
Commonwealth v. Peduzzi, 488 A.2d 29 (Pa. 1985).
· cites it 4× “941 to 946 of 1980 charged that Alfred Peduzzi, III had used funds loaned to him by others for purposes other than the purposes for which the loans had been made, allegedly in violation of 18 Pa.C.S. § 3927. After all the evidence had been received, [1] the trial court found…”
Commonwealth v. McLaine, 150 A.3d 70 (Pa. Super. Ct. 2016).
“18 Pa.C.S. § 3927. 2 , With an. offense gravity score of one and a prior record score of zero, the standard range applying to each of the defendants' third-degree misdemeanors was RS to RS, with an aggravated range of RS to three months' incarceration.”
Commonwealth v. Bershad, 693 A.2d 1303 (Pa. Super. Ct. 1997).
· cites it 7× “Essentially, he argues that no conduct relevant to the charge of theft by failure to make required disposition of funds received, 18 Pa.C.S. § 3927(a), occurred in Dauphin County.”
Commonwealth v. Karetny, 880 A.2d 505 (Pa. 2005).
“The defendant in Lussi , a locally elected township tax collector, was tried and convicted of both theft by failure to make required disposition of funds under the Crimes Code,18 Pa.C.S. § 3927, and embezzlement under the Local Tax Collection Law, 72 P.”
Commonwealth v. Turrell, 584 A.2d 882 (Pa. 1990).
· cites it 6× “Section 3927 of the Crimes Code, 18 Pa.C.S. § 3927, provides in pertinent part: § 3927.”
Commonwealth v. Goldhammer, 489 A.2d 1307 (Pa. 1985).
· cites it 2× “§ 4101; and theft by failure to make required disposition of funds received, 18 Pa.C.S. § 3927. The numerous informations charging theft by unlawful taking each stated: The District Attorney of Philadelphia County does further inform that the above offense contains a material…”
— 18 Pa. Cons. Stat. § 3927(0) — 1 case
— 18 Pa. Cons. Stat. § 3927(8) — 1 case
— 18 Pa. Cons. Stat. § 3927(A) — 1 case
— 18 Pa. Cons. Stat. § 3927(a) — 53 cases
Commonwealth v. Bershad, 693 A.2d 1303 (Pa. Super. Ct. 1997).
“Essentially, he argues that no conduct relevant to the charge of theft by failure to make required disposition of funds received, 18 Pa.C.S. § 3927(a), occurred in Dauphin County.”
Commonwealth v. Wetmore, 447 A.2d 1012 (Pa. 1982).
“[2] 18 Pa.C.S. § 3927. [3] Theft by deception can be committed only by one who "obtains or withholds property of another by deception.”
Commonwealth v. Turrell, 584 A.2d 882 (Pa. 1990).
“Section 3927 of the Crimes Code, 18 Pa.C.S. § 3927, provides in pertinent part: § 3927.”
— 18 Pa. Cons. Stat. § 3927(b)(2) — 1 case
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.