Virginia Code

Va. Code Ann. § 18.2-112 (2026)

Embezzlement by officers, etc., of public or other funds; default in paying over funds evidence of guilt

✓ current as of May 2026
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If any officer, agent or employee of the Commonwealth or of any city, town, county, or any other political subdivision, or the deputy of any such officer having custody of public funds, or other funds coming into his custody under his official capacity, knowingly misuse or misappropriate the same or knowingly dispose thereof otherwise than in accordance with law, he shall be guilty of a Class 4 felony; and any default of such officer, agent, employee or deputy in paying over any such funds to the proper authorities when required by law to do so shall be deemed prima facie evidence of his guilt.

Code 1950, § 18.1-110; 1960, c. 358; 1973, c. 15; 1975, cc. 14, 15; 1979, c. 585.

Notes of Decisions
Cited in 9 cases (2 in the last 5 years), 1984–2026 · leading case: Gunn v. Com., 637 S.E.2d 324 (Va. 2006).
Gunn v. Com., 637 S.E.2d 324 (Va. 2006). · cites it 28× “Robyn Gunn 1 was convicted in a bench trial in the Circuit Court of Southampton County of knowingly misusing or misappropriating funds that came into her custody and possession by virtue of her position as an employee of the City of Franklin School System in violation of Code §…”
Wood v. Bd. of Sup'rs of Halifax Cnty., 372 S.E.2d 611 (Va. 1988). · cites it 12× “knowingly misused public funds through requesting and receiving reimbursement for improper expenses in violation of Va. Code § 18.2-112; 2. fraudulently used a public vehicle for personal benefit during the summer of 1982 in violation of Va.”
Virginia Comm'n of Game & Inland Fisheries v. Myers (In Re Myers), 52 B.R. 901 (Bankr. E.D. Va. 1985). · cites it 2× “1975) provides as follows: If any officer, agent or employee of the State or of any city, town, county, or any other political subdivision, or the deputy of any such officer having custody of public funds knowingly misuse or misappropriate the same or knowingly dispose thereof…”
Ratliff v. Commonwealth, 455 S.E.2d 259 (Va. Ct. App. 1995). · cites it 28× “Appellant, Arvil Ray Ratliff (Ratliff), was convicted in a jury trial in Buchanan County of felonious misuse of public funds in his custody, a violation of Code § 18.2-112. On appeal, Ratliff contends the evidence was insufficient to prove a violation of Code § 18.”
Virginia v. Haley (In Re Haley), 41 B.R. 44 (Bankr. W.D. Va. 1984). “On October 20, 1982, she was convicted of embezzlement under § 18.2-112 of the Code of Virginia (1982 Repl.”
Angel L. Jones v. City of Portsmouth (Va. Ct. App. 2025). · cites it 2× “2-23 of the Code of Virginia (1950), as amended; Embezzlement of Public Funds, Section 18.2-112 of the Code of Virginia (1950), as amended; Misuse of Public Assets, Section 18.”
Tiffaney N. Bratton v. Commonwealth of Virginia (Va. Ct. App. 2026). · cites it 2× “Bratton of embezzlement of public funds, in violation of Code § 18.2-112, and misdemeanor embezzlement, in violation of Code § 18.”
Eric Santos James Oryem v. Commonwealth of Virginia (Va. Ct. App. 2009). · cites it 2× “On July 30, 2008, Eric Santos James Oryem was convicted of four counts of embezzlement by a public officer in violation of Code § 18.2-112. On appeal, he argues that the trial court erred by denying his motion to suppress a key found in his jacket because the search violated the…”
Commonwealth v. Frazier, 28 Va. Cir. 369 (Hanover Cir. Ct. 1992). · cites it 3× “2-95 and one alleges misappropriation of public funds under Virginia Code § 18.2-112. Of the grand larceny charges, 12 involve money belonging to Lewis A.”
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