Arkansas Embezzlement Laws: Theft of Property, Forgery and Penalties

Arkansas's Criminal Code has no separate offense named embezzlement. Theft is "a single offense" that embraces what was known before 1976 as embezzlement (Ark. Code 5-36-102), so an employee or agent who keeps someone else's money is charged with theft of property under 5-36-103 or theft of leased, rented or entrusted property under 5-36-115.

Theft is generally a felony when the value is more than $1,000 (Class D), rising to Class C above $5,000 and Class B at $25,000 or more, and a theft of $1,000 or less is also a Class D felony for someone with a theft conviction in the past ten years. Bank insiders who embezzle face a separate felony with up to 30 years (23-50-105), and forgery is always a felony: Class B for money and securities, Class C for checks, deeds and similar instruments (5-37-201). 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 Arkansas Code sections on theft as they apply to embezzlement (5-36-102, 5-36-103, 5-36-115), bank embezzlement (23-50-105), offenses and removal rules for public servants (5-52-101, 5-52-107, 14-42-118, 21-8-301, 21-8-305, 21-12-301 to 21-12-303, 26-2-103, 24-1-302), exploitation of endangered or impaired adults (5-28-101, 5-28-103, 5-28-110), the forgery and fraud offenses of 5-37-101 to 5-37-227 and bad checks (5-37-302), sentencing (5-4-201, 5-4-205, 5-4-301, 5-4-401, 5-4-501) and time limits (5-1-109). It does not cover the full theft value table (see Arkansas theft laws), identity theft, scams and victim reporting, federal offenses, civil lawsuits or local ordinances.

What is embezzlement in Arkansas?

Arkansas folded embezzlement into theft in its Criminal Code. Ark. Code 5-36-102(a) provides that "Conduct denominated theft in this chapter constitutes a single offense embracing the separate offenses known before January 1, 1976, as: (1) Larceny; (2) Embezzlement; (3) False pretense; (4) Extortion; (5) Blackmail; (6) Fraudulent conversion; (7) Receiving stolen property; and (8) Other similar offenses."

The general theft offense (5-36-103(a)): "A person commits theft of property if he or she knowingly: (1) Takes or exercises unauthorized control over or makes an unauthorized transfer of an interest in the property of another person with the purpose of depriving the owner of the property; or (2) Obtains the property of another person by deception or by threat with the purpose of depriving the owner of the property."

Because the offenses are consolidated, "a criminal charge of theft may be supported by evidence that it was committed in any manner that would be theft under this chapter," subject to the court's power to grant a continuance or other relief if the defense would be prejudiced by lack of fair notice or by surprise (5-36-102(b)).

Theft of leased, rented or entrusted property (5-36-115)

The theft chapter has a companion offense aimed at property placed in someone's hands. A person is guilty of theft of leased, rented, or entrusted property if the person "Purposely, with a purpose to defraud, or by false pretense takes, carries, leads, drives away, destroys, sells, secretes, converts, or appropriates in any wrongful manner any personal property of another person that is leased, rented, or entrusted to the actor" (5-36-115(a)(1)).

Subsection (e) lists defenses, including "(4) That the lessee or rentee returned the personal property to the lessor, renter, or owner within forty-eight (48) hours of the commencement of prosecution, together with any charges for the overdue period and the value of damages to the personal property, if any." By its terms it speaks to a lessee or rentee.

Is embezzlement a felony in Arkansas?

Generally yes when the value is more than $1,000. Under 5-36-103(b), theft of property is:

• Class B felony if the value is $25,000 or more;
• Class C felony if the value "is less than twenty-five thousand dollars ($25,000) but more than five thousand dollars ($5,000)";
• Class D felony if the value "is five thousand dollars ($5,000) or less but more than one thousand dollars ($1,000)";
• Class A misdemeanor if the value is $1,000 or less, unless a felony rule applies.

The line is "more than" $1,000, so exactly $1,000 is a misdemeanor tier. The full table, including shoplifting and firearm rules, is on our Arkansas theft laws page.

Prior theft convictions

Since January 1, 2024, a theft of $1,000 or less is a Class D felony when "The value of the property is one thousand dollars ($1,000) or less and the person has been previously convicted of a theft offense of any classification within ten (10) years of the current offense" (5-36-103(b)(3)(I); added as subdivision (J) by section 37 of Act 659 of 2023, which states that sections 1 through 249 of the act "are effective on and after January 1, 2024," and redesignated (I) by Act 833 of 2025).

Entrusted-property grades

Theft of leased, rented or entrusted property under 5-36-115(g) runs on the same value tiers (Class B at $25,000 or more, Class C above $5,000, Class D above $1,000 up to $5,000, Class A misdemeanor at $1,000 or less), with additional felony grades for property obtained by threat, including a Class B felony when it "is obtained by threat and the actor stands in a confidential or fiduciary relationship to the person threatened," for firearms, livestock over $200, farm and utility equipment, and thefts in a declared state of emergency.

Adding amounts together

5-36-102(d): "(1) The amount involved in a theft is deemed to be the highest value, by any reasonable standard, of the property or service that the actor obtained or attempted to obtain. (2) An amount involved in a theft committed pursuant to one (1) scheme or course of conduct, whether from one (1) or more persons, may be aggregated in determining the grade of the offense."

Bank embezzlement (23-50-105)

The banking title has its own felony. Under Ark. Code 23-50-105(a), these persons "shall be guilty of a felony":

• "Any officer, director, agent, or employee of any bank or subsidiary trust company who: (A) Embezzles or willfully misapplies any of the moneys, funds, or credits of the bank or subsidiary trust company; (B) Without authority from the directors of the bank or subsidiary trust company issues or puts forth any certificate of deposit, draws any order or bill of exchange, makes any acceptance, or assigns any note, bond, draft, bill of exchange, mortgage, judgment, or decree; or (C) Makes any false entry in any book, report, or statement of the bank or trust company with the purpose in any case to injure or defraud the bank or subsidiary trust company, the Bank Commissioner, any agent or examiner appointed to examine the affairs of the bank or subsidiary trust company, or the State Banking Board";
• every receiver or liquidating agent of a bank or trust company, and their agents, attorneys, employees and assistants, who with a like purpose embezzle or willfully misapply the moneys, funds or assets of the trust.

"Upon conviction, the person shall be fined in any sum not more than one million dollars ($1,000,000) or shall be imprisoned in the Arkansas penitentiary for not more than thirty (30) years, or both" (23-50-105(b)). This is an unclassified felony, sentenced under the statute that defines it (5-4-401(a)(6)).

Public servants and public money

Abuse of office (5-52-107)

A public servant, or a person elected or appointed to become one, commits abuse of office if, "with the purpose of benefiting in a pecuniary fashion or obtaining a sexual favor for himself or herself or another person or of harming another person, the person knowingly: (1) Commits an unauthorized act which purports to be an act of his or her office; or (2) Omits to perform a duty imposed on him or her by law or clearly inherent in the nature of his or her office."

It is graded by the value of the benefit (5-52-107(b)):

• $25,000 or more: Class B felony;
• $5,000 or more but less than $25,000: Class C felony;
• $500 or more but less than $5,000: Class D felony;
• less than $500, or a value that "cannot be determined": Class A misdemeanor.

Abuse of public trust (5-52-101), which reaches benefits solicited, accepted or conferred in exchange for a public servant's decision or appointment, uses the same value grades.

Removal from office and the bar on running

• County officers (21-12-301, 21-12-302). When an information, presentment or indictment is filed against a county elective, quorum court district or township officer "on a charge involving a shortage of county funds in his or her office when the shortage has been reported by Arkansas Legislative Audit," the circuit court must order the officer suspended while the case is pending. On conviction "for an offense involving incompetency, corruption, gross immorality, criminal conduct amounting to a felony, malfeasance, misfeasance, or nonfeasance in office," part of the sentence is removal from office (text as rewritten by Act 255 of 2021).
• Municipal officers (14-42-118). On petition by a citizen or the prosecuting attorney, "any municipal officer who pleads guilty or nolo contendere to or is found guilty of a federal offense involving embezzlement of public funds, bribery, forgery, or other infamous crime or criminal conduct amounting to a felony, malfeasance, misfeasance, or nonfeasance in office shall be removed from office."
• Public trust crimes (21-8-301, 21-8-305). A "Public trust crime" means "a crime prohibited under Arkansas Constitution, Article 5, § 9" (21-8-301(7)). A person who has pleaded guilty or nolo contendere to, or been found guilty of, a public trust crime may not file as a candidate for, run for or hold a constitutional office, "A county elected office," or "An elected office in a municipality, city, township, or other political subdivision of the state" (21-8-305(a), as amended by Act 540 of 2021). Sealing the record "shall not restore a privilege, eligibility, or qualification" to run for or hold such an office (21-8-305(b)(1)).
• County money used for personal purposes (26-2-103). A county treasurer, collector or sheriff who "loans any money belonging to the state or county, with or without interest, or uses it for his or her own purposes" must "forfeit and pay for every such offense a sum not to exceed one thousand dollars ($1,000) nor less than five hundred dollars ($500), to be recovered in a civil action at the suit of the state." This is a civil penalty, separate from any theft prosecution.

The retirement statute titled "Forfeiture of benefits" (24-1-302) addresses a beneficiary who "Is convicted by a court of competent jurisdiction of the unlawful killing of the member or retirant"; it does not address a member's conviction for theft or a public trust crime.

Exploitation of an endangered or impaired adult

The Adult Maltreatment chapter treats financial exploitation as its own crime. "Exploitation" means "The illegal or unauthorized use or management of an adult endangered person's or an adult impaired person's funds, assets, or property or the use of an adult endangered person's or an adult impaired person's person, power of attorney, or guardianship for the profit or advantage of the actor or another person" (5-28-101(5)). An "Impaired person" means "a person eighteen (18) years of age or older who as a result of mental or physical impairment is unable to protect himself or herself from abuse, sexual abuse, neglect, or exploitation, and as a consequence of this inability to protect himself or herself is endangered" (5-28-101(7)(A)). Exploitation also includes "Misappropriation of property of an adult long-term care facility resident," meaning "the deliberate misplacement, exploitation, or wrongful, temporary, or permanent use of" the resident's belongings or money without consent (5-28-101(5)(B)), and "a long-term care facility resident is presumed to be an 'impaired person'" (5-28-101(7)(B)). The definitions set no age threshold above 18.

Under 5-28-103(d), "Any person or caregiver who exploits a person in violation of a provision of this chapter when the value of the property, asset, or resource is: (1) Two thousand five hundred dollars ($2,500) or more, is guilty of a Class B felony; (2) Less than two thousand five hundred dollars ($2,500) but more than two hundred dollars ($200), is guilty of a Class C felony; and (3) Two hundred dollars ($200) or less, is guilty of a Class A misdemeanor."

A person or caregiver required by the Adult and Long-Term Care Facility Resident Maltreatment Act to report suspected adult maltreatment "who purposely fails to do so is: (1) Guilty of a Class B misdemeanor" (5-28-110(a)). For warning signs and reporting, see our guide to elder financial exploitation.

Forgery and related offenses

What counts as forgery

Under 5-37-201(a), "A person forges a written instrument if, with purpose to defraud, the person makes, completes, alters, counterfeits, possesses, or utters any written instrument that purports to be or is calculated to become or to represent if completed the act of: (1) A person who did not authorize that act; (2) A fictitious person; or (3) A person who authorized an act that was not authorized by law."

Possessing and uttering a forged instrument are part of the forgery offense itself, not separate crimes. A "Written instrument" means "any paper, document, or other material containing written or printed matter or its equivalent," and it "includes any money, token, stamp, seal, badge, trademark, retail sales receipt, universal product code label or other evidence or symbol of value, right, privilege, or identification that is capable of being used to the advantage or disadvantage of any person" (5-37-101).

Two degrees, set by the instrument

• First degree, Class B felony (5-37-201(b), (d)). The instrument is "(1) Money, a security, a postage or revenue stamp, or other instrument issued by a government; or (2) A stock, bond, or similar instrument representing an interest in property or a claim against a corporation or its property."
• Second degree, Class C felony (5-37-201(c), (e)). The instrument is "(1) A deed, will, codicil, contract, assignment, check, commercial instrument, credit card, or other written instrument that does or may evidence, create, transfer, terminate, or otherwise affect a legal right, interest, obligation, or status; (2) A public record, or an instrument filed or required by law to be filed, or an instrument legally entitled to be filed in a public office or with a public servant; or (3) A written instrument officially issued or created by a public office, public servant, or government agent."

There is no misdemeanor forgery tier in 5-37-201.

Forgery devices and other offenses in the article

• Criminal possession of a forgery device (5-37-209): a person who "makes or possesses any device, apparatus, equipment, or article capable of or adaptable to a use in forging a written instrument with the purpose to use it himself or herself, or to aid or permit another person to use it, to commit forgery" commits a Class C felony.
• Falsifying a business record (5-37-202): a false, altered or omitted entry in an enterprise's records, with purpose to defraud or injure; Class A misdemeanor.
• Fraud in insolvency (5-37-204), obtaining a signature by deception (5-37-210) and defrauding a judgment creditor (5-37-211): Class D felonies.
• Issuing a false financial statement (5-37-205) and receiving a deposit in a failing financial institution (5-37-206): Class A misdemeanors.
• Fraudulent use of a credit or debit card (5-37-207): graded by "the value of all moneys, goods, or services obtained during any six-month period," from a Class A misdemeanor at $1,000 or less to a Class B felony at $25,000 or more.
• Unlawfully using a slug (5-37-212): Class C felony "if the value of the property or slug exceeds five hundred dollars ($500)," otherwise a Class A misdemeanor. Criminal simulation (5-37-213): Class D felony "if the value of the object simulated exceeds one hundred dollars ($100)," otherwise a Class A misdemeanor. In either prosecution, amounts from one scheme or course of conduct may be aggregated (5-37-214).
• Fraudulently filing a UCC financing statement (5-37-215): Class A misdemeanor, Class D felony on a subsequent offense. False postsecondary transcripts or diplomas (5-37-225): Class A misdemeanor. Recording a non-genuine instrument affecting real property (5-37-226): placing of record, knowing it lacks "authenticity or genuineness," an instrument clouding title to real property, with the purpose of clouding or impairing the title or of procuring money from the owner to clear the record, is a Class A misdemeanor, a Class D felony for a subsequent violation, and a Class C felony when the victim is a judge, prosecutor, officer or other listed official targeted for official duties.
• Unlawful possession of a skimmer (5-37-219): Class C felony; Act 760 of 2025 amended subsection (c) to make a second or subsequent conviction an unclassified felony with a mandatory fine of up to $20,000 and 1 to 10 years.

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

Bad checks

Writing a bad check is a separate offense in the same chapter (5-37-302). When the check is $1,000 or less, a first offense is an unclassified misdemeanor with "a fine of not less than fifty dollars ($50.00) nor more than five hundred dollars ($500) or imprisonment in the county jail or regional detention facility not to exceed thirty (30) days, or both"; a second offense carries a fine of $100 to $1,000 or up to 90 days, or both; and a third or later offense a fine of $200 to $2,000 or up to one year, or both (5-37-302(b)(1)). Larger checks are graded as felonies, from Class D above $1,000 up to Class B at $25,000 or more.

Arkansas embezzlement and forgery offenses at a glance

Sentencing ranges, probation and restitution

The classes carry fixed ranges under Ark. Code 5-4-401: "For a Class B felony, the sentence shall be not less than five (5) years nor more than twenty (20) years; (4) For a Class C felony, the sentence shall be not less than three (3) years nor more than ten (10) years; (5) For a Class D felony, the sentence shall not exceed six (6) years; and (6) For an unclassified felony, the sentence shall be in accordance with a limitation of the statute defining the felony." A Class A misdemeanor sentence "shall not exceed one (1) year."

Fines are maximums: a felony fine "Not exceeding fifteen thousand dollars ($15,000)" for a Class A or B felony and "Not exceeding ten thousand dollars ($10,000)" for a Class C or D felony, and a Class A misdemeanor fine "Not exceeding two thousand five hundred dollars ($2,500)" (5-4-201). Those caps give way where the offense produced money: "if the defendant has derived pecuniary gain from commission of an offense," the fine may be up to "two (2) times the amount of the pecuniary gain," less property returned to the victim or seized (5-4-201(d)). For the full class table, see Arkansas felony classes and misdemeanor penalties.

Under 5-4-301(e)(1), as amended by Act 659 of 2023, "Notwithstanding any provision prohibiting a sentence of probation or suspended imposition of sentence for certain felonies, a court may sentence a defendant to a term of imprisonment and suspend imposition of sentence as to an additional term of imprisonment."

Restitution: "A defendant who is found guilty or who enters a plea of guilty or nolo contendere to an offense may be ordered to pay restitution," and "If the court decides not to order restitution or orders restitution of only a portion of the loss suffered by the victim, the court shall state on the record in detail the reasons" (5-4-205(a)). When a defendant is placed on probation or any form of conditional release, ordered restitution "is a condition" of that release (5-4-205(f)(1)).

Habitual offenders

Prior felonies extend the range. Since Act 821 of 2021, a defendant convicted of a felony (other than those on the section's violent-felony lists) who meets the prior-conviction criteria of 5-4-501 "shall be sentenced to an extended term of imprisonment." For a defendant with more than one but fewer than four prior felonies, the extended terms are "not less than five (5) years nor more than thirty (30) years" for a Class B felony, "not less than three (3) years nor more than twenty (20) years" for a Class C felony and "not more than twelve (12) years" for a Class D felony; longer terms apply with four or more prior felonies (Class B 5 to 40 years, Class C 3 to 30, Class D up to 15).

Time limits for prosecution

Under 5-1-109(b), a "Class B felony, Class C felony, Class D felony, or an unclassified felony" must be prosecuted within "three (3) years," and a "Misdemeanor or violation" within "one (1) year."

Two extensions apply after that period has expired (5-1-109(c), as restated in Act 765 of 2025):

• Fraud or fiduciary breach: "Any offense involving either fraud or breach of a fiduciary obligation, within one (1) year after the offense is discovered or should reasonably have been discovered by an aggrieved party or by a person who has a legal duty to represent an aggrieved party and who is himself or herself not a party to the offense."
• Concealed conduct by a public servant: "Any offense that is concealed involving felonious conduct in office by a public servant at any time within five (5) years after he or she leaves public office or employment or within five (5) years after the offense is discovered or should reasonably have been discovered, whichever is sooner," but "in no event does this subdivision (c)(2) extend the period of limitation by more than ten (10) years after the commission of the offense."

"A prosecution is commenced when an arrest warrant or other process is issued by a judge based on probable cause or an indictment, information, or other charging instrument if the arrest warrant or other process is sought to be executed without unreasonable delay" (5-1-109(f), Act 1087 of 2021). The period of limitation does not run "During any time when the accused is continually absent from the state or has no reasonably ascertainable place of abode or work within the state," for no more than three extra years, or "During any period when a prosecution against the accused for the same conduct is pending in this state" (5-1-109(g)). Civil filing deadlines are different; see the Arkansas statute of limitations guide.

Recent changes

• 2023: repeat theft. Act 659 of 2023 (section 37) added 5-36-103(b)(3)(J) (now (b)(3)(I)), making a theft of $1,000 or less a Class D felony for a person with a theft conviction of any classification within ten years. Sections 1 through 249 of the act took effect on January 1, 2024.
• 2025: theft and fraud acts. Act 833 of 2025, which has no emergency clause or effective-date section and so took effect August 5, 2025 (Ark. Att'y Gen. Op. 2025-032), moved theft of a postal package taken from the curtilage of a residence or from a delivery vehicle from the Class D list to the Class C list in 5-36-103(b), kept the value lines, and redesignated the repeat-theft clause as (b)(3)(I). Act 321 of 2025 created an organized retail theft offense, graded from Class D (aggregate value over $1,000 within 120 days) to Class B ($25,000 or more), and Act 759 of 2025 created a mail theft offense, a Class D felony for a first offense and a Class A felony for a second or subsequent offense.
• 2021: public officers. Act 255 of 2021 rewrote the county-officer suspension and removal sections (21-12-301 to 21-12-303), and Act 540 of 2021 extended the public-trust-crime bar in 21-8-305 to county and local elected offices.

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 Arkansas scam and fraud laws guide explains where to report it.

Related pages

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

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

Last updated: 2026-10-18.

Frequently Asked Questions

Is embezzlement a felony in Arkansas?

Generally yes when the value is more than $1,000. Embezzlement is charged as theft: a Class D felony above $1,000, Class C above $5,000 and Class B at $25,000 or more (Ark. Code 5-36-103(b)). A theft of $1,000 or less is a Class A misdemeanor unless the person has a theft conviction within the past ten years, which makes it a Class D felony.

What is the penalty for embezzlement in Arkansas?

A Class D felony carries up to 6 years, a Class C felony 3 to 10 years and a Class B felony 5 to 20 years (5-4-401), with fines up to $10,000 for Class C or D and up to $15,000 for Class B, or up to twice the defendant's pecuniary gain from the offense (5-4-201). The court may order restitution and must state its reasons on the record if it orders none or only part (5-4-205).

Does Arkansas have a crime called embezzlement?

Not in its Criminal Code. Theft is a single offense that embraces the offenses known before 1976 as embezzlement and larceny (5-36-102). The banking code separately makes it a felony for a bank officer, director, agent or employee to embezzle or willfully misapply bank funds (23-50-105).

What happens to a public official convicted of embezzlement in Arkansas?

A public servant who acts for pecuniary benefit can be charged with abuse of office, a felony when the benefit is $500 or more (5-52-107). A county elective, quorum court district or township officer convicted of an offense involving criminal conduct amounting to a felony, or malfeasance in office, is removed as part of the sentence (21-12-302), and a person found guilty of a public trust crime may not run for or hold a constitutional, county or local elected office (21-8-305).

Is forgery a felony in Arkansas?

Yes. Forgery in the first degree (money, securities, stamps, government instruments, stocks and bonds) is a Class B felony, and forgery in the second degree (deeds, wills, contracts, checks, credit cards, public records) is a Class C felony (5-37-201). Possessing or uttering a forged instrument with purpose to defraud is part of the same offense.

Is signing someone else's name a crime in Arkansas?

Under 5-37-201(a), a person forges a written instrument if, with purpose to defraud, the person makes, completes, alters, possesses or utters an instrument that purports to be the act of a person who did not authorize it, a fictitious person, or a person who authorized an act not authorized by law.

What is the statute of limitations for embezzlement in Arkansas?

Class B, C and D felonies must generally be charged within three years and misdemeanors within one year (5-1-109(b)). An offense involving fraud or breach of a fiduciary obligation may still be prosecuted within one year after it is discovered or should reasonably have been discovered (5-1-109(c)(1)). The period does not run while the accused is continually absent from the state, for up to three extra years (5-1-109(g)).