Is Embezzlement a Felony in Arizona? Laws and Penalties (2026)

Arizona's criminal code has no offense named embezzlement. When someone entrusted with money or property for a limited, authorized term or use knowingly converts it for an unauthorized term or use, without lawful authority, the conduct is theft under A.R.S. 13-1802(A)(2), graded by value: generally a felony at $1,000 or more, up to a class 2 felony at $25,000. A public officer or other custodian of public monies who appropriates them commits a separate class 4 felony under 35-301, and forgery, which includes knowingly possessing or offering a forged instrument, is a class 4 felony under 13-2002. For other states, see our guide to embezzlement and forgery laws by state.

Information last verified on 2026-10-17. This article has not been reviewed by a licensed lawyer.

Jurisdiction scope: This article covers the Arizona statutes that reach embezzlement-type conduct (A.R.S. 13-1801, 13-1802, 13-1815 and 13-1818), the custodian-of-public-monies offense (35-301), retirement-benefit forfeiture (13-713), the financial-institution offenses in 6-133, the forgery chapter (13-2001 to 13-2011), related fraud, check and records offenses named below, the 2026 change to 33-420(E), first-offense sentencing under 13-701, 13-702, 13-707, 13-801 and 13-802, probation and restitution (13-901, 13-604, 13-603), and the time limits in 13-107. It does not cover the full theft value and property table (see Arizona theft laws), repetitive-offender sentencing, identity theft in depth, scams and victim reporting, federal offenses, civil lawsuits, or local ordinances.

What is embezzlement in Arizona?

In Arizona's criminal code, embezzlement is a form of theft. Section 13-1802(A) provides that a person commits theft if, without lawful authority, the person knowingly:

"1. Controls property of another with the intent to deprive the other person of such property; or 2. Converts for an unauthorized term or use services or property of another entrusted to the defendant or placed in the defendant's possession for a limited, authorized term or use; or 3. Obtains services or property of another by means of any material misrepresentation with intent to deprive the other person of such property or services"

Paragraph 2 is the embezzlement pattern: the property came to the person lawfully, for a limited term or use, and the person knowingly converted it for an unauthorized term or use.

The chapter's definitions in 13-1801 reach property the defendant partly owns. "Property of another" means "property in which any person other than the defendant has an interest on which the defendant is not privileged to infringe, including property in which the defendant also has an interest, notwithstanding the fact that the other person might be precluded from civil recovery because the property was used in an unlawful transaction or was subject to forfeiture as contraband."

Is embezzlement a felony in Arizona?

Generally yes, at $1,000 or more. Section 13-1802(G) grades theft by value:

• $25,000 or more: class 2 felony.
• $4,000 to under $25,000: class 3 felony.
• $3,000 to under $4,000: class 4 felony (theft of any vehicle engine or transmission is a class 4 felony regardless of value).
• $2,000 to under $3,000: class 5 felony.
• $1,000 to under $2,000: class 6 felony.
• Under $1,000: class 1 misdemeanor, "unless the property is taken from the person of another, is a firearm or is an animal taken for the purpose of animal fighting in violation of section 13-2910.01, in which case the theft is a class 6 felony."

Our Arizona theft laws page covers the rest of the theft chapter.

Adding up repeated takings

Under 13-1801(B), "In determining the classification of the offense, the state may aggregate in the indictment or information amounts taken in thefts committed pursuant to one scheme or course of conduct, whether the amounts were taken from one or several persons."

Thefts of $100,000 or more

Section 13-1802(H) adds a sentencing rule for very large thefts, but only under paragraphs 1 and 3 of subsection A (controlling property with intent to deprive, and obtaining it by material misrepresentation). It does not name paragraph 2, the conversion-of-entrusted-property form:

"H. A person who is convicted of a violation of subsection A, paragraph 1 or 3 of this section that involved property with a value of one hundred thousand dollars or more is not eligible for suspension of sentence, probation, pardon or release from confinement on any basis except pursuant to section 31-233, subsection A or B until the sentence imposed by the court has been served, the person is eligible for release pursuant to section 41-1604.07 or the sentence is commuted."

The fraudulent schemes and artifices statute has a parallel rule: under 13-2310(C), a person convicted under that section of a scheme involving a benefit with a value of $100,000 or more is likewise not eligible for suspension of sentence, probation, pardon or release from confinement except as that subsection states.

Arizona sentencing ranges

For a first felony offense where prison is imposed, A.R.S. 13-702(D) sets these ranges (mitigated, minimum, presumptive, maximum, aggravated):

• Class 2 felony: 3, 4, 5, 10 and 12.5 years.
• Class 3 felony: 2, 2.5, 3.5, 7 and 8.75 years.
• Class 4 felony: 1, 1.5, 2.5, 3 and 3.75 years.
• Class 5 felony: 0.5, 0.75, 1.5, 2 and 2.5 years.
• Class 6 felony: 0.33, 0.5, 1, 1.5 and 2 years.

These are prison ranges. Under 13-901 a court may suspend sentence and impose probation for a person eligible for it, and under 13-604 a court may enter a non-dangerous class 6 felony as a class 1 misdemeanor. Section 13-702 applies where no specific sentence is otherwise provided, and people with prior felony convictions are sentenced under the repetitive-offender ranges in 13-703. A felony fine may be up to $150,000 (13-801(A)). A class 1 misdemeanor carries up to six months (13-707(A)(1)) and a fine up to $2,500 (13-802(A)); a class 2 misdemeanor up to four months and $750. For the full class table, see our page on Arizona felony and misdemeanor classes.

Aggravating circumstances

Under 13-701(D), "the trier of fact shall determine and the court shall consider" listed aggravating circumstances. They include:

• (3): "If the offense involves the taking of or damage to property, the value of the property taken or damaged."
• (8): "At the time of the commission of the offense, the defendant was a public servant and the offense involved conduct directly related to the defendant's office or employment."
• (9): "The victim or, if the victim has died as a result of the conduct of the defendant, the victim's immediate family suffered physical, emotional or financial harm."
• (13): "The victim of the offense is at least sixty-five years of age or is a person with a disability as defined in section 38-492, subsection B."
• (14): "The defendant was appointed pursuant to title 14 as a fiduciary and the offense involved conduct directly related to the defendant's duties to the victim as fiduciary."

On conviction, 13-603(C) requires the court to order restitution "in the full amount of the economic loss as determined by the court."

Section 13-1802 itself contains no prior-conviction step that raises a theft's class; the value ladder applies on its own terms.

Vulnerable adults and powers of attorney

Theft from a vulnerable adult (13-1802(B))

Section 13-1802(B) reaches people in a position of trust:

"B. A person commits theft if, without lawful authority, the person knowingly takes control, title, use or management of a vulnerable adult's property while acting in a position of trust and confidence and with the intent to deprive the vulnerable adult of the property. Proof that a person took control, title, use or management of a vulnerable adult's property without adequate consideration to the vulnerable adult may give rise to an inference that the person intended to deprive the vulnerable adult of the property."

It is graded on the same value ladder in 13-1802(G). Subsection C states three affirmative defenses:

"C. It is an affirmative defense to any prosecution under subsection B of this section that either: 1. The property was given as a gift consistent with a pattern of gift giving to the person that existed before the adult became vulnerable. 2. The property was given as a gift consistent with a pattern of gift giving to a class of individuals that existed before the adult became vulnerable. 3. The superior court approved the transaction before the transaction occurred."

Subsection F provides that subsection B "does not apply to an agent who is acting within the scope of the agent's duties as or on behalf of a health care institution that is licensed pursuant to title 36, chapter 4 and that provides services to the vulnerable adult." Subsection K defines "adequate consideration" as payment "for bona fide goods or services provided by the person" at "a rate that was customary for similar goods or services in the community that the vulnerable adult resided in at the time of the transaction," and a "pattern of gift giving" as "two or more gifts that are the same or similar in type and monetary value."

The terms come from the adult protective services title. Under 46-451, "'Vulnerable adult' means an individual who is eighteen years of age or older and who is unable to protect himself from abuse, neglect or exploitation by others because of a physical or mental impairment. Vulnerable adult includes an incapacitated person as defined in section 14-5101." There is no 60- or 65-year age line in this theft provision. "Position of trust and confidence" under 46-456 includes "(a) A person who has assumed a duty to provide care to the vulnerable adult. (b) A joint tenant or a tenant in common with a vulnerable adult. (c) A person who is in a fiduciary relationship with a vulnerable adult including a de facto guardian or de facto conservator," and a person in a confidential relationship with the vulnerable adult, among others listed in that section.

Unlawful use of a power of attorney (13-1815)

Section 13-1815 applies the theft ladder to agents: "A. An agent who holds a principal's power of attorney pursuant to title 14, chapter 5, article 5 and who uses or manages the principal's assets or property with the intent to unlawfully deprive that person of the asset or property is guilty of theft. B. A violation of this section carries the same classification as theft pursuant to section 13-1802."

Age also counts at sentencing: aggravating circumstance 13-701(D)(13), quoted above, covers a victim at least 65 years old or a person with a disability. For the wider picture of money scams aimed at older people, see our guide to elder fraud.

Public officers and public monies

Custodian of public monies (35-301)

Arizona's public-funds offense sits in Title 35 and does not depend on the amount. Section 35-301 provides that "a public officer or other person, including justices of the peace and constables, who is charged with receiving, safekeeping, transferring or disbursing public monies is guilty of a class 4 felony who" commits any of ten listed acts, including:

• "1. Without authority of law, appropriates the monies or any portion thereof to the person's own use or to the use of another."
• "5. Knowingly keeps a false account or makes a false entry or erasure in an account of or relating to the monies."
• "6. Alters, falsifies, conceals, destroys or obliterates such an account with an intent to defraud or deceive."
• "7. Knowingly refuses or omits to pay on demand public monies in the person's custody on presentation of a draft, order or warrant, check or substitute check, or electronic funds transfer voucher drawn on such monies by competent authority."
• "8. Knowingly omits or refuses to transfer the monies when a transfer is required by law."
• "10. Knowingly omits or refuses to pay to an officer or person authorized by law to receive the monies any monies received by the person if a duty is imposed by law to pay the monies."

The other paragraphs reach loaning the monies, failing to keep them until lawfully disbursed, and unauthorized deposits or transfers.

Charter school monies (13-1818)

Under 13-1818(A), "a person commits misappropriation of charter school monies if without lawful authority and with an intent to defraud the person converts monies provided by this state under a charter school contract in a manner that does not further the purposes of the charter and is not reasonably related to the business of the charter school." It is a class 4 felony, "except that if the amount of monies converted is twenty-five thousand dollars or more" it is a class 2 felony (13-1818(B)).

Public records and public business

• Fraudulent schemes and practices; wilful concealment (13-2311): in a matter related to the business of a state department or agency or a political subdivision, knowingly falsifying, concealing or covering up a material fact "pursuant to a scheme or artifice to defraud or deceive," or knowingly using a false writing, is a class 5 felony.
• Tampering with a public record (13-2407): with intent to defraud or deceive, knowingly making or completing a written instrument known to be falsely made "which purports to be a public record," among other acts, is a class 6 felony.

No time limit for misuse of public monies

Section 13-107(A) provides that a prosecution for "any misuse of public monies or a felony involving falsification of public records" may be commenced at any time.

Loss of state retirement benefits (13-713)

Under 13-713(A), "if a member of a state retirement system or plan is convicted of or pleads no contest to an offense that is a class 1, 2, 3, 4 or 5 felony and that was committed in the course of the member's employment as a public official or for a public employer, the court shall order the person's membership terminated and the person shall forfeit all rights and benefits earned under the state retirement system or plan." Subsection A lists class 1 through 5 felonies; a class 6 felony is not among them, and the text refers to a state retirement system or plan.

The member is entitled to a lump-sum return of the member's own contributions plus interest, less any benefits received, and the court must order the person ineligible for future membership in any state retirement system or plan (13-713(A), (D)). The court may award some or all of the forfeited amount to a spouse, dependent or former spouse (13-713(C)). The covered plans are the Arizona State Retirement System, the Elected Officials' Retirement Plan, the Public Safety Personnel Retirement System and the Corrections Officer Retirement Plan (13-713(I)).

Banks and financial institutions

Under 6-133(C), "any person who knowingly makes any false entry or omits a material entry in any record, report or statement of a financial institution with intent to injure or defraud the financial institution or to deceive the deputy director or any agent or examiner appointed by the deputy director to examine the affairs of the financial institution is guilty of a class 3 felony." Section 6-133 also makes knowingly violating a Title 6 provision that has no separate penalty a class 6 felony, each day a separate offense (6-133(A)), and knowingly making a false statement in a document filed or kept under Title 6 with intent to deceive the deputy director a class 3 felony (6-133(B)). Taking a financial institution's money is also theft under 13-1802.

Fraudulent schemes and artifices (13-2310)

Embezzlement carried out through false statements can also be charged under 13-2310(A): "Any person who, pursuant to a scheme or artifice to defraud, knowingly obtains any benefit by means of false or fraudulent pretenses, representations, promises or material omissions is guilty of a class 2 felony." Under 13-2310(D), "this state shall apply the aggregation prescribed by section 13-1801, subsection B to violations of this section in determining the applicable punishment." Under 13-2310(C), a conviction under the section "that involved a benefit with a value of one hundred thousand dollars or more" carries the same bar on suspension of sentence, probation, pardon and early release as 13-1802(H). Our page on Arizona scam and fraud laws covers fraud schemes and victim reporting.

What is forgery in Arizona?

Section 13-2002(A) provides: "A person commits forgery if, with intent to defraud, the person: 1. Falsely makes, completes or alters a written instrument; or 2. Knowingly possesses a forged instrument; or 3. Offers or presents, whether accepted or not, a forged instrument or one that contains false information."

There is no separate uttering offense: offering or presenting a forged instrument is paragraph 3 of the forgery section. Subsection B adds an inference: "The possession of five or more forged instruments may give rise to an inference that the instruments are possessed with an intent to defraud."

Is forgery a felony in Arizona?

Yes. Section 13-2002(C) reads: "Forgery is a class 4 felony, including if the forged instrument is a gift card, except that if the forged instrument is used in connection with the purchase, lease or renting of a dwelling that is used as a drop house it is a class 3 felony." Arizona does not grade forgery by dollar amount.

The definitions in 13-2001 set the reach:

• "Forged instrument" means "a written instrument that has been falsely made, completed or altered."
• "Written instrument" means either "(a) Any paper, document or other instrument that contains written or printed matter or its equivalent. (b) Any token, stamp, seal, badge, trademark, graphical image, access device or other evidence or symbol of value, right, privilege or identification."

Is signing someone else's name on a check forgery?

Section 13-2001 answers this only through its definition: "'Falsely makes a written instrument' means to make or draw a complete or incomplete written instrument that purports to be an authentic creation of its ostensible maker but that 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 written instrument." Forgery also requires "intent to defraud." A check is a paper "that contains written or printed matter," within the definition of a written instrument.

If you are dealing with a forged or washed check as the victim, our guide to mail theft and check washing covers reporting and bank steps.

Other offenses in the forgery chapter (13-2001 to 13-2011)

• Criminal possession of a forgery device (13-2003): making or possessing, with knowledge of its character and with intent to commit fraud, a device specifically designed or adapted for forging is a class 6 felony; an adaptable device possessed with intent to forge is a class 5 felony.
• Criminal simulation (13-2004): making, altering or presenting an object, with intent to defraud, "so that it appears to have an antiquity, rarity, source, authorship or value that it does not in fact possess." A class 6 felony.
• Obtaining a signature by deception (13-2005): obtaining another's signature to a written instrument, with intent to defraud, "by knowingly misrepresenting or omitting any fact material to the instrument or transaction." A class 1 misdemeanor.
• Criminal impersonation (13-2006): assuming a false identity or pretending to represent a person or organization, with intent to defraud, or pretending to be an employee or representative with intent to induce another person to provide or allow access to property, is a class 6 felony; using a computer-generated voice, image or video of another person with intent to defraud, under paragraph 4, is a class 5 felony.
• Unlawful use of slugs (13-2007): a class 2 misdemeanor.
• Taking the identity of another person or entity (13-2008): a class 4 felony. Aggravated taking of identity (13-2009): a class 3 felony. Trafficking in the identity of another (13-2010): a class 2 felony. Our page on Arizona identity theft laws covers these in detail.
• Admission tickets (13-2011): forging, altering or possessing, with intent to defraud, a ticket, token or paper designed for admission to a facility serving the public. A class 1 misdemeanor.

Related offenses outside the chapter

• Gift card theft (13-1813): with intent to defraud, knowingly acquiring a gift card or gift card information without the consent of the holder, issuer or seller, among other acts. A class 4 felony.
• Recording a forged real-property document (33-420(E)): a person claiming an interest in, or a lien against, real property who records a document "knowing or having reason to know that the document is forged or groundless, contains a material misstatement or false claim or is otherwise invalid, is guilty of a class 5 felony."
• Bad checks (13-1807): issuing a bad check is a class 1 misdemeanor; one of $5,000 or more is a class 6 felony "if the person fails to pay the full amount of the check, including accrued interest at the rate of twelve per cent per year and any other applicable fees pursuant to this chapter, within sixty days after receiving notice pursuant to section 13-1808."

Arizona embezzlement and forgery offenses at a glance

The felony ranges are the first-offense mitigated-to-aggravated prison terms in 13-702(D); probation may be available under 13-901, and prior felony convictions change the ranges (13-703). Felony fines can reach $150,000 (13-801(A)). For the full class table, see our page on Arizona felony and misdemeanor classes.

How long does Arizona have to charge embezzlement?

Under 13-107(B), except as otherwise provided, prosecutions must be commenced within set periods "after actual discovery by the state or the political subdivision having jurisdiction of the offense or discovery by the state or the political subdivision that should have occurred with the exercise of reasonable diligence, whichever first occurs." For "a class 2 through a class 6 felony," that period is seven years. Theft and forgery felonies fall in that group.

For a misdemeanor, including theft under $1,000, the period is one year (13-107(B)(2)). The period does not run while the accused "is absent from the state or has no reasonably ascertainable place of abode within the state" (13-107(D)), and a class 6 felony keeps the seven-year felony period even if it is later designated a misdemeanor (13-107(F)).

The exception in 13-107(A) matters for public employees: a prosecution for "any misuse of public monies or a felony involving falsification of public records" may be commenced at any time. Our Arizona statute of limitations page has the periods for other cases.

Recent changes

• Laws 2025, chapter 186 (SB 1351), effective September 26, 2025: added gift card theft, 13-1813, as a class 4 felony, and amended 13-2002(C) to state that forgery is a class 4 felony "including if the forged instrument is a gift card." The forgery grades otherwise stayed the same.
• Laws 2025, chapter 184 (SB 1295), effective September 26, 2025: added paragraph 4 to criminal impersonation, 13-2006, for using a computer-generated voice, image or video of another person with intent to defraud, classified as a class 5 felony.
• Laws 2026, chapter 31 (SB 1479), effective September 12, 2026: made recording a forged or groundless document against real property under 33-420(E) a class 5 felony; it had been a class 1 misdemeanor.

Federal law

Federal law also reaches embezzlement from banks and federal programs and wire or mail fraud schemes; the embezzlement and forgery laws hub covers those statutes.

Related pages

• Embezzlement and forgery laws by state
• Arizona theft laws
• Arizona felony and misdemeanor classes
• Arizona scam and fraud laws
• Arizona statute of limitations

This article is general legal information about Arizona criminal statutes, not legal advice. For a specific situation, contact a lawyer licensed in Arizona.

Last updated: 2026-10-17.

Frequently Asked Questions

Is embezzlement a crime in Arizona?

Yes, as theft. Arizona's criminal code has no offense named embezzlement; A.R.S. 13-1802(A)(2) makes it theft to knowingly convert, without lawful authority, property entrusted to the defendant for a limited, authorized term or use.

Is embezzlement a felony in Arizona?

Generally yes at $1,000 or more. Under 13-1802(G), theft is a class 6 felony from $1,000, a class 5 felony from $2,000, a class 4 felony from $3,000, a class 3 felony from $4,000 and a class 2 felony from $25,000; under $1,000 it is a class 1 misdemeanor unless an exception, such as theft from the person, applies.

What is the penalty for embezzlement in Arizona?

For a first felony offense where prison is imposed, 13-702(D) sets ranges from 0.33 to 2 years for a class 6 felony up to 3 to 12.5 years for a class 2 felony, and 13-801 allows a felony fine of up to $150,000. A class 1 misdemeanor carries up to 6 months and $2,500. Under 13-901 a court may instead place an eligible person on probation, and 13-703 sets the ranges for people with prior felony convictions.

Can several small thefts from an employer be added together in Arizona?

They may be. Under 13-1801(B), the state may aggregate amounts taken in thefts committed pursuant to one scheme or course of conduct, from one or several persons, in determining the classification of the offense.

What happens to an Arizona public official who takes public money?

Under 35-301, a public officer or other person charged with handling public monies who appropriates them without authority of law is guilty of a class 4 felony, and 13-107(A) allows a prosecution for any misuse of public monies at any time. A state retirement system member convicted of a class 1 to 5 felony committed in public employment forfeits benefits under 13-713, apart from a refund of the member's own contributions with interest.

Is taking money from a vulnerable adult a separate crime in Arizona?

Section 13-1802(B) makes it theft to knowingly take, without lawful authority, control, title, use or management of a vulnerable adult's property while acting in a position of trust and confidence, with intent to deprive. It is graded on the same value ladder as other theft, and 13-1802(C) lists affirmative defenses for pre-existing gift patterns and court-approved transactions.

Is forgery a felony in Arizona?

Yes. Under 13-2002(C), forgery is a class 4 felony, including when the forged instrument is a gift card, and a class 3 felony if the instrument is used in connection with buying, leasing or renting a dwelling used as a drop house.

What is uttering a forged instrument in Arizona?

Arizona folds it into forgery. Section 13-2002(A)(3) covers a person who, with intent to defraud, offers or presents, whether accepted or not, a forged instrument or one that contains false information, and it carries the same class 4 felony grade.

How long does Arizona have to charge embezzlement?

Under 13-107(B), a class 2 through class 6 felony must generally be charged within seven years after the state actually discovers the offense or should have discovered it with reasonable diligence, and a misdemeanor within one year. Any misuse of public monies, and a felony involving falsification of public records, may be prosecuted at any time.