§ 14-92. Embezzlement of funds by public officers and trustees.
§14‑92. Embezzlement of funds by public officers and trustees.
If an officer, agent, oremployee of an entity listed below, or a person having or holding money orproperty in trust for one of the listed entities, shall embezzle or otherwisewillfully and corruptly use or misapply the same for any purpose other thanthat for which such moneys or property is held, such person shall be guilty ofa 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 ofthe money or property is less than one hundred thousand dollars ($100,000), theperson is guilty of a Class F felony. If any clerk of the superior court or anysheriff, treasurer, register of deeds or other public officer of any county,unit or agency of local government, or local board of education shall embezzleor wrongfully convert to his own use, or corruptly use, or shall misapply forany purpose other than that for which the same are held, or shall fail to payover and deliver to the proper persons entitled to receive the same whenlawfully required so to do, any moneys, funds, securities or other propertywhich such officer shall have received by virtue or color of his office intrust 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 hundredthousand 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 thanone hundred thousand dollars ($100,000), the person is guilty of a Class Ffelony. The provisions of this section shall apply to all persons who shall goout of office and fail or neglect to account to or deliver over to theirsuccessors in office or other persons lawfully entitled to receive the same allsuch moneys, funds and securities or property aforesaid. The following entitiesare protected by this section: a county, a city or other unit or agency oflocal 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).)