Alaska Embezzlement and Forgery Laws: Theft, Penalties (2026)

Alaska's criminal code, Title 11, has no offense named embezzlement. Keeping money that was received or held for someone else is "theft by failure to make required disposition of funds received or held" (AS 11.46.210), one of the ways to commit the single offense of theft in AS 11.46.100, and theft is generally a class C felony at $750 or more and a class B felony at $25,000 or more.

A fiduciary, or anyone who knowingly misapplies government or financial-institution property, can also commit misapplication of property (AS 11.46.620), a class C felony at $750 or more. Forgery has three degrees set by the kind of instrument: a class A misdemeanor, a class C felony for deeds, contracts, checks and other commercial instruments, and a class B felony for government money and corporate securities. For other states, see our guide to embezzlement and forgery laws by state.

Information last verified on 2026-10-18. This article has not been reviewed by a licensed lawyer.

Jurisdiction scope: This article covers the Alaska Statutes on theft as it applies to embezzlement (AS 11.46.100, 11.46.110, 11.46.120 to 11.46.150, 11.46.210, 11.46.980), misapplication of property (11.46.620), the forgery article (11.46.500 to 11.46.580), related fraud and records offenses in AS 11.46 and AS 11.56, embezzlement of lien property (AS 34.35.385), public pension forfeiture (AS 37.10.310), office vacancy (AS 29.20.170), vulnerable-adult provisions (AS 11.51.200, 11.51.210, 47.24.010), sentencing (AS 12.55) and time limits for prosecution (AS 12.10.010, 12.10.020, 12.10.040), with related provisions of the Alaska Constitution (art. II, sec. 20; art. V, sec. 2). It does not cover the full theft value table (see Alaska theft laws), identity theft and criminal impersonation in detail, scams and victim reporting, federal offenses, civil lawsuits or local ordinances.

What is embezzlement in Alaska?

Alaska treats embezzlement as theft. AS 11.46.100 lists the ways a person commits theft, including when "(1) with intent to deprive another of property or to appropriate property of another to oneself or a third person, the person obtains the property of another" or "(6) the person commits theft by failure to make required disposition of funds received or held under AS 11.46.210." Under AS 11.46.110(a), "Each instance of conduct defined as theft under AS 11.46.100 constitutes theft in the first, second, third, or fourth degree."

The embezzlement-type clause is AS 11.46.210(a). A person commits theft by failure to make required disposition of funds received or held if the person:

"(1) obtains property from anyone or personal services from an employee upon an agreement or subject to a known legal obligation to make specified payment or other disposition to a third person, whether from that property or its proceeds or from the person's own property to be reserved in equivalent amount; and (2) exercises control over the property or services as the person's own and fails to make the required payment or disposition."

Both parts are required. Two more rules in the section:

• The money need not be traceable. It is not a defense "that it may be impossible to identify particular property as belonging to the victim at the time of the defendant's failure to make the required payment or disposition" (AS 11.46.210(b)).
• Fiduciaries and government or bank employees. In such a prosecution, "the fact that the defendant was a fiduciary or an officer or employee of a government or a financial institution is prima facie evidence (1) that the defendant exercised control over property or services as the defendant's own if the defendant failed to pay or account upon lawful demand or if an audit reveals a shortage or falsification of accounts; and (2) that the defendant knew any legal obligation relevant under (a)(1) of this section" (AS 11.46.210(c)).

"Fiduciary" in Title 11 "means a trustee, guardian, executor, administrator, receiver, or any other person carrying on functions of trust on behalf of another person or organization" (AS 11.81.900(b)(27)).

The one Alaska statute that names embezzlement

Outside Title 11, AS 34.35.385, headed "Embezzlement of lien property," makes a person who sells or otherwise disposes of "fish or the products of fish or aquatic animals or other property upon which there is a lien under AS 34.35.320 - 34.35.390" a trustee for the lien claimant of the sale proceeds (AS 34.35.385(a)). Subsection (c) provides: "A trustee who refuses or fails to account for the trust fund, or refuses or fails to apply it in payment of the lien claim is guilty of embezzlement, and upon conviction is punishable accordingly." The section does not state its own penalty class. Subsection (b) states that if, in a prosecution, the defendant "has paid all claims of lien upon the property removed from the state or that the full value of the property has been distributed among the persons entitled to the lien, the defendant shall be discharged and further proceedings may not be brought against the defendant."

Is embezzlement a felony in Alaska?

Generally yes at $750 or more. Theft, including the failure-to-make-required-disposition clause, is graded by value:

• Theft in the first degree (AS 11.46.120): value of $25,000 or more; "a class B felony."
• Theft in the second degree (AS 11.46.130): value of "$750 or more but less than $25,000," among other grounds such as a firearm or property taken from the person; "a class C felony." The section also reaches theft of $250 to under $750 by a person convicted and sentenced "on two or more separate occasions" within five years of first- or second-degree theft, third-degree value theft or certain concealment-of-merchandise offenses (AS 11.46.130(a)(6)).
• Theft in the third degree (AS 11.46.140): value of "$250 or more but less than $750"; "a class A misdemeanor." Theft under $250 is also third degree when the person has been convicted and sentenced "on three or more separate occasions" within five years of theft or concealment of merchandise (AS 11.46.140(a)(4)).
• Theft in the fourth degree (AS 11.46.150): value "less than $250"; "a class B misdemeanor."

The dollar amounts are fixed. The 2019 crime act (HB 49, ch. 4 FSSLA 2019, sec. 138) repealed AS 11.46.982, the inflation-adjustment section. For shoplifting and other theft tiers, see Alaska theft laws.

Adding amounts together

AS 11.46.980(c): "In determining the degree or classification of a crime under this chapter, amounts involved in criminal acts committed under one course of conduct, whether from the same person or several persons, shall be aggregated." AS 11.46.980(e) adds that "if the combined value of the property or services taken from one or more persons or commercial establishments within a period of 180 days is $750 or more but less than $25,000, the value may be aggregated."

Misapplication of property (fiduciaries, government and financial institutions)

AS 11.46.620(a): "A person commits the crime of misapplication of property if the person knowingly misapplies property that has been entrusted to that person as a fiduciary or that is property of the government or a financial institution." Government and financial-institution property is covered on its own terms, without a fiduciary relationship.

"Misapply" means "to deal with or dispose of property contrary to (1) law; (2) a judicial rule or order; or (3) the obligations of a fiduciary relationship" (AS 11.46.620(c)). As with the theft clause, it is not a defense that the particular property cannot be identified (AS 11.46.620(b)).

Grading (AS 11.46.620(d)): "a class C felony if the value of the property misapplied is $750 or more" and "a class A misdemeanor if the value of the property misapplied is less than $750." There is no higher tier, and no flat felony for public money below $750.

Public servants and public pensions

Chapter 11.56 has no offense specific to embezzling public funds; a public employee who keeps public money is reached by theft and misapplication of property above. The chapter does hold these related public-servant offenses:

• Official misconduct (AS 11.56.850): a public servant who, "with intent to obtain a benefit or to injure or deprive another person of a benefit," performs an act relating to the office "knowing that that act is unauthorized," or "knowingly refrains from performing a duty which is imposed upon the public servant by law or is clearly inherent in the nature of the public servant's office." It is "a class A misdemeanor."
• Tampering with public records in the second degree (AS 11.56.820): covers a person who "knowingly makes a false entry in or falsely alters a public record," or certifying a claim against a government agency "with reckless disregard of whether the claim is lawful, or that payment of the claim is not authorized in the budget of the government agency." It is "a class A misdemeanor." Certifying such a claim "with intent to obtain a benefit for that person or any person or to injure or deprive another person of a benefit" is tampering with public records in the first degree, a class C felony (AS 11.56.815); so is a false entry, alteration or destruction made to conceal a fact material to an investigation or to the provision of services under listed Title 47 chapters (AS 47.10, 47.12, 47.17, 47.20 and 47.24).
• Misuse of confidential information (AS 11.56.860) by a current or former public servant: "a class A misdemeanor."
• Bribery, receiving a bribe and unlawful gratuities (AS 11.56.100 to 11.56.120).

Pension forfeiture. AS 37.10.310(a) provides that a public officer, a legislator or a legislative director "who is convicted of a federal or state felony offense of bribery, receiving a bribe, perjury, subornation of perjury, scheme to defraud, fraud, mail fraud, misuse of funds, corruption, or tax evasion may not receive a state pension benefit if the offense was committed on or after July 10, 2007 and was in connection with the person's official duties." Under subsection (b), benefits and employee contributions that accrued before the offense was committed "are not diminished or impaired." The public employees' retirement system applies the same rule by cross-reference (AS 39.35.672 and 39.35.932).

Removal from office. At sentencing, "the court may invoke any authority conferred by law to order a forfeiture of property, suspend or revoke a license, remove a person from office, or impose any other civil penalty" (AS 12.55.015(c)). For municipal elected offices other than mayor and school board, unless an ordinance provides otherwise, the governing body "shall declare an elective office ... vacant" when the officeholder "is convicted of a felony or of an offense involving a violation of the oath of office" (AS 29.20.170(5)). State civil officers are also subject to impeachment, where judgment "may not extend beyond removal from office" (Alaska Const. art. II, sec. 20). Separately, the Alaska Constitution provides that "No person may vote who has been convicted of a felony involving moral turpitude" (art. V, sec. 2) until civil rights are restored.

Older and vulnerable victims

Chapter 11.46 contains no offense specific to financially exploiting an older or vulnerable adult, and chapter 11.51's vulnerable-adult offenses (AS 11.51.200 and 11.51.210) cover abandonment and failure to provide support, not financial exploitation. AS 47.24 deals with reporting and protective services; the crime it creates is a listed reporter's knowing failure to make a required report of harm to a vulnerable adult, including exploitation, a class B misdemeanor (AS 47.24.010(c)). Alaska addresses these victims at sentencing. Under AS 12.55.155(c), factors that "may allow imposition of a sentence above the presumptive range" include that "the defendant knew or reasonably should have known that the victim of the offense was particularly vulnerable or incapable of resistance due to advanced age, disability, ill health, homelessness, consumption of alcohol or drugs, or extreme youth" (c)(5), and that "the defendant knowingly directed the conduct constituting the offense at a victim because that person was 65 years of age or older" (c)(35). For warning signs and reporting, see our guide to elder financial exploitation.

Forgery in Alaska

The core offense: third degree

AS 11.46.510(a): "A person commits the crime of forgery in the third degree if, with intent to defraud, the person (1) falsely makes, completes, or alters a written instrument; (2) knowingly possesses a forged instrument; or (3) knowingly utters a forged instrument." It is "a class A misdemeanor."

Uttering and possessing are built into the same offense, so they rise to the higher degrees too when the instrument fits.

Higher degrees by instrument

• Second degree, class C felony (AS 11.46.505). The person violates 11.46.510 "and the instrument is or purports to be (1) a deed, will, codicil, contract, assignment, negotiable or other commercial instrument, or other document which does or may evidence, create, transfer, alter, terminate, or otherwise affect a legal right, interest, obligation, or status; or (2) a public record." Because negotiable and commercial instruments are listed, a forged check falls in this degree.
• First degree, class B felony (AS 11.46.500). The instrument is or purports to be "(1) part of an issue of money, securities, postage, revenue stamps, or other valuable instruments issued by a government or governmental agency; or (2) part of an issue of stock, bonds, or other instruments representing interests in or claims against an organization or its property."

Key definitions

Under AS 11.46.580, to "falsely make" a written instrument "means to make or draw a complete or incomplete written instrument which purports to be an authentic creation of its ostensible maker, but which is not, either because the ostensible maker is fictitious or because, if real, the ostensible maker did not authorize the making or drawing of the instrument." To "utter" "means to issue, deliver, publish, circulate, disseminate, transfer, or tender a written instrument or other object to another." A "written instrument" includes "a paper, document, instrument, electronic recording, or article containing written or printed matter or the equivalent," used to record information or as "a symbol or evidence of value, right, privilege, or identification, which is capable of being used to the advantage or disadvantage of some person."

The rest of the forgery article

• Criminal possession of a forgery device (AS 11.46.520): making or possessing a plate, die or other device designed or adaptable for forgery, "with intent to use it or aid another to use it for purposes of forgery"; "a class C felony."
• Criminal simulation (AS 11.46.530): a class C felony if what the object purports to represent is worth $750 or more, a class A misdemeanor from $250 to under $750, and a class B misdemeanor under $250.
• Obtaining a signature by deception (AS 11.46.540): causing another, with intent to defraud, "to sign or execute a written instrument by deception"; "a class A misdemeanor."
• Offering a false instrument for recording (AS 11.46.550, 11.46.560): first degree "is a class C felony"; second degree "is a class A misdemeanor."
• Criminal impersonation (AS 11.46.565, 11.46.570): first degree "is a class B felony" and second degree "is a class A misdemeanor"; see Alaska identity theft laws.

Readers dealing with a forged or washed check as victims can start with our guide to mail theft and check washing.

Bad checks, fraud schemes and false records

• Issuing a bad check (AS 11.46.280) sits in the theft article. It is graded by face amount: a class B felony at $25,000 or more, a class C felony from $750 to under $25,000, a class A misdemeanor from $250 to under $750, and a class B misdemeanor under $250.
• Scheme to defraud (AS 11.46.600) covers a scheme "to defraud five or more persons" or "to defraud one or more persons of $10,000 or to obtain $10,000 or more from one or more persons by false or fraudulent pretense, representation, or promise," where property or services are obtained under the scheme. It "is a class B felony."
• Falsifying business records (AS 11.46.630) covers a person who, "with intent to defraud," makes or causes "a false entry in the business records of an enterprise," among other acts. It "is a class C felony" regardless of value.

Alaska embezzlement and forgery offenses at a glance

Sentencing: maximums, presumptive ranges and restitution

The figures in the table are statutory maximums. A defendant convicted of a class B felony "may be sentenced to a definite term of imprisonment of not more than 10 years," and a class C felony "not more than five years" (AS 12.55.125(d), (e)). A class A misdemeanor carries "not more than one year" and a class B misdemeanor "not more than 90 days" (AS 12.55.135). Maximum fines for individuals are "$100,000 for a class B felony; (4) $50,000 for a class C felony; (5) $25,000 for a class A misdemeanor; (6) $2,000 for a class B misdemeanor" (AS 12.55.035(b)).

Within those maximums, Alaska uses presumptive ranges that depend on prior felonies. For a first felony conviction without listed circumstances, the range is "one to three years" for a class B felony and "zero to two years" for a class C felony; a class B felony rises to "three to seven years" for a second felony conviction and "six to 10 years" for a third, and a class C felony rises to "two to four years" for a second felony conviction and "three to five years" for a third (AS 12.55.125(d), (e)). A first-offense class C defendant "may, if the court finds it appropriate, be granted a suspended imposition of sentence under AS 12.55.085" (AS 12.55.125(e)(1)). Aggravating factors, including the older-victim factors above, may allow a sentence above the presumptive range (AS 12.55.155(c)). See Alaska felony classes and misdemeanor penalties for the full class table.

Restitution. "The court shall, when presented with credible evidence, unless the victim or other person expressly declines restitution, order a defendant convicted of an offense to make restitution," and "The court may not, in ordering the amount of restitution, consider the defendant's ability to pay restitution" (AS 12.55.045(a), (g)).

Time limits for prosecution

For theft, misapplication of property and forgery, the general rule is that the charge must be filed "not later than ... five years after the commission" of the offense (AS 12.10.010(b)(2)). AS 12.10.020(a) adds an extension for fraud and breach of trust: "Even if the general time limitation has expired, a prosecution for any offense that includes a material element of fraud or breach of fiduciary obligation may be commenced within one year after the discovery of the offense by an aggrieved party or by a person who has legal capacity to represent an aggrieved party or a legal duty to report the offense and who is not a party to the offense, but in no case shall this provision extend the period of limitation otherwise applicable by more than three years."

A second extension covers public servants: a prosecution "for any offense based upon misconduct in office by a public officer or employee may be commenced within one year after discovery of the offense by a person having a duty to report such offense," again capped at three extra years (AS 12.10.020(b)). The clock also stops while the accused is out of the state or away from home "with a purpose to avoid detection, apprehension, or prosecution," by no more than three years (AS 12.10.040(a)).

Recent changes

• 2026: mail theft added to third-degree theft. House Bill 239 became law without the governor's signature on June 18, 2026, as Chapter 9, SLA 2026. Most of the act took effect July 1, 2026. It amended AS 11.46.140 to add theft of mail to third-degree theft (a class A misdemeanor), with new definitions such as "authorized depository," applying to offenses committed on or after the effective date. It did not change the theft felony lines, misapplication of property or the forgery degrees. A few sections of the act take effect later; none of them concerns theft or forgery.
• 2019: fixed dollar amounts. HB 49 (ch. 4 FSSLA 2019) repealed AS 11.46.982 and 11.46.980(d), ending automatic inflation adjustment of the theft thresholds.

Federal law separately reaches embezzlement from banks and federal programs and mail or wire fraud schemes; those offenses are covered on our embezzlement and forgery laws by state hub. If you were the target of a fraud scheme, our Alaska scam and fraud laws guide explains where to report it.

Related pages

• Embezzlement and forgery laws by state
• Alaska theft laws
• Alaska felony classes and misdemeanor penalties
• Alaska scam and fraud laws
• Alaska identity theft laws

This article provides general legal information about Alaska law and is not legal advice. For advice about a specific situation, contact a lawyer licensed in Alaska.

Last updated: 2026-10-18.

Frequently Asked Questions

Is embezzlement a felony in Alaska?

Generally yes at $750 or more. Theft, which includes failure to make required disposition of funds, is a class C felony from $750 to under $25,000 and a class B felony at $25,000 or more (AS 11.46.120, 11.46.130); misapplication of property is a class C felony at $750 or more (AS 11.46.620).

What is the penalty for embezzlement in Alaska?

The statutory maximums are 5 years and a $50,000 fine for a class C felony and 10 years and $100,000 for a class B felony (AS 12.55.125, 12.55.035). For a first felony conviction the presumptive range is zero to two years for class C and one to three years for class B, and restitution is ordered on credible evidence unless the victim declines (AS 12.55.045).

Does Alaska have a crime called embezzlement?

Not in Title 11, where embezzlement-type conduct is theft or misapplication of property. One statute outside Title 11, AS 34.35.385, says a person who sells fish or other property under a statutory lien holds the proceeds as trustee, and a trustee who fails to account for or apply them to the lien claim is guilty of embezzlement.

How is embezzlement different from theft in Alaska?

Alaska folds both into theft. AS 11.46.210 covers a person who obtains property under an agreement or known legal obligation to pay or dispose of it, then treats it as his or her own and fails to make the required payment or disposition.

Is forgery a felony in Alaska?

It depends on the instrument. Third-degree forgery is a class A misdemeanor; second-degree forgery of a deed, will, contract, negotiable or commercial instrument or public record is a class C felony; first-degree forgery of government money, securities or corporate stock and bonds is a class B felony (AS 11.46.500 to 11.46.510).

Is signing someone else’s name on a check forgery in Alaska?

Under AS 11.46.580, an instrument is falsely made when it purports to be the authentic creation of its ostensible maker but is not, because the maker is fictitious or, if real, did not authorize it. Forgery also requires intent to defraud (AS 11.46.510), and AS 11.46.505 lists negotiable and commercial instruments in the second degree.

Is there a statute of limitations for embezzlement in Alaska?

Yes. The general limit is five years from the offense (AS 12.10.010(b)). Even after it expires, an offense with a material element of fraud or breach of fiduciary obligation may be prosecuted within one year after discovery by an aggrieved party or a person with a duty to report it, but the extension may not exceed three years (AS 12.10.020(a)). A similar extension applies to misconduct in office by a public officer or employee (AS 12.10.020(b)).