Idaho Embezzlement and Forgery Laws: Grand Theft and Penalties

Idaho's criminal code has no separate offense named embezzlement. Since 1981, embezzlement has been one of the ways of committing theft under Idaho Code 18-2401 and 18-2403, and it is generally a felony (grand theft) when the value taken exceeds $1,000.

A public officer or public employee who misuses public money commits a separate offense under Idaho Code 18-5701 and 18-5702. Forgery, including uttering a forged instrument, is a felony carrying 1 to 14 years in every case under Idaho Code 18-3601 and 18-3604, and the court may add a fine up to $50,000 (18-112A). 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 Idaho Code theft chapter as it applies to embezzlement (18-2401 to 18-2408), misuse of public moneys (18-5701, 18-5702), the public-servant provisions in 18-1307, 18-1359 and 18-1360, vulnerable-adult exploitation (18-1505), the forgery and counterfeiting chapter (18-3601 to 18-3622), card forgery and no-funds checks (18-3123, 18-3106), corporate-records falsification (18-1905), the bank insolvency offense (26-1003), false statements by agents and consignees (18-3105), county officers' fees (31-3102), false vehicle theft or embezzlement affidavits (49-226), general penalties (18-112, 18-112A, 18-113), the persistent-violator rule (19-2514), sentencing, restitution and probation (19-2513, 19-2601, 19-5304), loss of office (Idaho Const. art. VI, sec. 3; 18-310) and time limits (19-402 to 19-404). It does not cover the full theft table (see Idaho theft laws), identity theft, scam reporting, federal offenses, civil lawsuits or local ordinances.

What is embezzlement in Idaho?

Embezzlement is a form of theft. Idaho Code 18-2401(1) provides:

"Conduct denominated theft in this chapter constitutes a single offense superceding the separate offenses previously known as embezzlement, extortion, false pretenses, cheats, misrepresentations, larceny and receiving stolen goods."

The theft section then lists embezzlement among the ways theft is committed. Under Idaho Code 18-2403(2)(b), theft includes taking property "By conduct heretofore defined or known as larceny; common law larceny by trick; embezzlement; extortion; obtaining property, money or labor under false pretenses; or receiving stolen goods."

Subsection (3) covers the situation of a person who already holds someone else's property, such as an employee or agent:

"(3) A person commits theft when he knowingly takes or exercises unauthorized control over, or makes an unauthorized transfer of an interest in, the property of another person, with the intent of depriving the owner thereof."

The word "embezzle" does not name any other offense in Title 18. Outside the criminal code, Idaho Code 31-3102 provides that a county officer or deputy who fails to account for and pay into the county treasury fees or compensation received beyond actual and necessary expenses, within ten days after the quarterly settlement with the county, "shall be guilty of embezzlement of public funds, and be punishable as provided for such offense." Idaho Code 49-226 separately makes it a felony for a vehicle owner to file the theft or embezzlement affidavit required by 49-449 "knowing the same to be false or misleading."

How is it different from other theft?

In Idaho it is the same offense, graded the same way. The difference shows up in two defense rules in Idaho Code 18-2406:

• Shared ownership. "It is no defense to a charge of theft of property that the offender has an interest therein, when the owner also has an interest to which the offender is not entitled" (18-2406(1)).
• Claim of right. "In any prosecution for theft committed by trespassory taking or the offense previously known as embezzlement, it is an affirmative defense that the property was appropriated openly and avowedly, and under a claim of right made in good faith" (18-2406(3)).

Is paying the money back a defense?

The statute addresses this directly. Idaho Code 18-2406(3) continues:

"It is not a defense to a theft committed by such conduct that the accused intended to restore the property taken, but may be considered by the court to mitigate punishment if the property is voluntarily and actually restored (or tendered) prior to the filing of any complaint or indictment relating thereto, and this provision does not excuse the unlawful retention of the property of another to offset or pay demands held against such other person."

Is embezzlement a felony in Idaho?

Generally yes when the value exceeds $1,000. Theft is either grand theft or petit theft (Idaho Code 18-2407). Grand theft includes theft where:

"1. The value of the property taken exceeds one thousand dollars ($1,000); or 2. The property consists of a public record, writing or instrument kept, filed or deposited according to law with or in the keeping of any public office or public servant; or 3. The property consists of a check, draft or order for the payment of money upon any bank,"

Section 18-2407(1)(b) lists further property types and situations; see Idaho theft laws for the full list. Exactly $1,000 is not over the line. "Value" means "the market value of the property at the time and place of the crime, or if such cannot be satisfactorily ascertained, the cost of replacement of the property within a reasonable time after the crime" (18-2402(11)(a)).

The statutory maximums and ranges are:

• Grand theft (value over $1,000 and the other modes listed in 18-2408(2)(a)): "a felony punishable by a fine not exceeding five thousand dollars ($5,000), or by imprisonment in the state prison for not less than one (1) year nor more than fourteen (14) years, or by both such fine and imprisonment" (18-2408(2)(a)).
• Petit theft: "a misdemeanor punishable by a fine not exceeding one thousand dollars ($1,000), or by imprisonment in the county jail not exceeding one (1) year or by both" (18-2408(3)).

Adding several takings together

Idaho Code 18-2407(1)(b)8 allows aggregation of a series of smaller takings:

"8. When any series of thefts, comprised of individual thefts having a value of one thousand dollars ($1,000) or less, are part of a common scheme or plan, the thefts may be aggregated in one (1) count and the sum of the value of all of the thefts shall be the value considered in determining whether the value exceeds one thousand dollars ($1,000);"

A second rule, 18-2407(1)(b)9, makes it grand theft when "The property has an aggregate value over fifty dollars ($50.00) and is stolen during three (3) or more incidents of theft during a criminal episode," defined as "a series of unlawful acts committed over a period of up to three (3) days."

No victim-age or loss-amount enhancement in the theft chapter

The theft chapter grades only by the grand and petit categories in 18-2407. It contains no reclassification based on the victim's age and no separate repeat-theft felony. Financial exploitation of a vulnerable adult is a separate offense, covered below.

Misuse of public money by officers and employees

Idaho Code 18-5701 lists what a public officer or public employee may not do. It begins: "No public officer or public employee shall: (1) Without authority of law, appropriate public moneys or any portion thereof to his own use, or to the use of another." Among the other listed acts:

• "(9) Willfully omit or refuse to pay over to any public officer, employee or person authorized by law to receive the same, any public moneys received by him under any duty imposed by law so to pay over the same"
• "(10) Knowingly use any public moneys, or financial transaction card, financial transaction card account number or credit account issued to or for the benefit of any governmental entity to make any purchase, loan, guarantee or advance of moneys for any personal purpose or for any purpose other than for the use or benefit of the governmental entity."

Penalties and the $300 line

Idaho Code 18-5702(3) sets the main penalty: "Except as otherwise provided in subsections (1) and (2) of this section, any public officer or public employee who misuses public moneys in violation of section 18-5701, Idaho Code, is guilty of a felony punishable by a fine not exceeding ten thousand dollars ($10,000), or by imprisonment in the state prison for not less than one (1) year nor more than fourteen (14) years, or by both." Under $300, the grade depends on the job. An officer or employee "charged with the receipt, safekeeping or disbursement of public moneys" commits a felony punishable by a fine up to $5,000, up to 5 years in state prison, or both (18-5702(2)). An employee not charged with handling public money commits a misdemeanor punishable by a fine up to $1,000, up to 1 year in county jail, or both (18-5702(1)).

Two rules push smaller cases up:

• Aggregation. "When any series of violations of section 18-5701, Idaho Code, comprised of separate incidents of misuse of public moneys in amounts less than three hundred dollars ($300) are part of a common scheme or plan, the incidents may be aggregated in one (1) count and the sum of the value of all of the incidents shall be the value considered in determining whether the amount exceeds three hundred dollars ($300)" (18-5702(4)(a)).
• Repeat violations. A public officer or employee "who pleads guilty to or is found guilty of a violation of section 18-5701, Idaho Code, more than one (1) time, irrespective of the form of the judgment(s) or withheld judgment(s), and who would otherwise be subject to a lesser punishment under subsection (1) or (2) of this section is guilty of a felony punishable as provided in subsection (3) of this section" (18-5702(4)(b)).

Termination, restitution, office bar and retirement money

Under Idaho Code 18-5702(5), a public officer or employee who "pleads guilty to or is found guilty of" misuse under 18-5701, "irrespective of the form of the judgment(s) or withheld judgment(s)," must:

• "(a) Be terminated for cause from the public office or employment subject to any procedures applicable to such termination";
• "(b) Make restitution of any public moneys misused, and any profits made therefrom, as ordered by the court";
• "(c) Notwithstanding section 18-310, Idaho Code, and except as otherwise provided by law, be disqualified from holding any position as a public officer or public employee if such position is charged with the receipt, safekeeping or disbursement of public moneys."

The court may also, under 18-5702(5)(d), "In the discretion of the court, and unless otherwise prohibited by law," order the person "to apply for distribution of any retirement moneys held by any entity on behalf of the person, in order that such moneys shall be used to make restitution to the public entity or its insurer, unless other funds are otherwise available." That is a discretionary restitution order, not an automatic pension forfeiture.

Using public funds for personal benefit

A separate chapter on public servants provides that no public servant shall "(a) Without the specific authorization of the governmental entity for which he serves, use public funds or property to obtain a pecuniary benefit for himself" (Idaho Code 18-1359(1)(a)). Unless otherwise provided, a violation is "a misdemeanor and may be punished by a fine not exceeding one thousand dollars ($1,000), or by incarceration in the county jail for a period not exceeding one (1) year, or by both," and the person "may be required to forfeit his office and may be ordered to make restitution of any benefit received" (18-1360). In the bribery provisions of the same chapter, "Every officer convicted of any crime defined in this chapter, in addition to the punishment prescribed, forfeits his office" (18-1307). A county officer or deputy who fails to pay over excess fees is covered by Idaho Code 31-3102, described above.

Felony convictions and public office

The Idaho Constitution, article VI, section 3, provides: "No person is permitted to vote, serve as a juror, or hold any civil office who has, at any place, been convicted of a felony, and who has not been restored to the rights of citizenship, or who, at the time of such election, is confined in prison on conviction of a criminal offense." Idaho Code 18-310(1) adds that a sentence of custody to the state board of correction "forfeits all public offices and all private trusts, authority or power during such imprisonment," and 18-310(2) restores "the full rights of citizenship" on final discharge.

Exploitation of a vulnerable adult

Idaho Code 18-1505 separately makes it a crime to exploit a vulnerable adult. A "vulnerable adult" is a person 18 or older "who is unable to protect himself from abuse, neglect or exploitation due to physical or mental impairment which affects the person's judgment or behavior to the extent that he lacks sufficient understanding or capacity to make or communicate or implement decisions regarding his person, funds, property or resources" (18-1505(4)(e)). Age alone does not meet that definition. "Exploitation" means "an action which may include, but is not limited to, the unjust or improper use of a vulnerable adult's financial power of attorney, funds, property or resources by another person for profit or advantage" (18-1505(4)(c)). The penalty rule in 18-1505(3):

"(3) Any person who exploits a vulnerable adult is guilty of a misdemeanor, unless the monetary damage from such exploitation exceeds one thousand dollars ($1,000), in which case the person is guilty of a felony punishable by imprisonment for not more than ten (10) years and not more than a twenty-five thousand dollar ($25,000) fine."

Section 18-1505(3) sets no separate range for the misdemeanor tier, so the general misdemeanor rule applies: "imprisonment in a county jail not exceeding six (6) months, or by a fine not exceeding one thousand dollars ($1,000), or by both" (18-113(1)). For warning signs and where families can report, see our guide to elder financial fraud.

Bank and corporate insiders

Title 18's theft chapter has no separate bank-employee or fiduciary embezzlement section; that conduct falls under the general theft offense. Three related statutes cover agents and insiders:

• Corporate books. Falsification of corporate books or records by a director, officer or agent under Idaho Code 18-1905 "is punishable by imprisonment in the state prison not less than three (3) nor more than ten (10) years, or by imprisonment in a county jail not exceeding one (1) year or a fine not exceeding one thousand dollars ($1,000), or by both such fine and imprisonment."
• Agents selling entrusted property. A commission merchant, broker, agent, factor or consignee who "wilfully and corruptly" makes a false statement to the principal or consignor about the price obtained for, or the quality or quantity of, property entrusted for sale commits a misdemeanor punishable by a fine up to $300, up to six months in county jail, or both (Idaho Code 18-3105).
• Insolvent banks. "The owners or officers of any bank or trust company who shall receive any deposits, knowing that such bank or trust company is insolvent, shall be guilty of a felony" (Idaho Code 26-1003), punishable by a fine up to $1,000, up to 2 years in the state penitentiary, or both.

What is forgery in Idaho?

Idaho Code 18-3601 defines forgery as follows: "Every person who, with intent to defraud another, falsely makes, alters, forges or counterfeits" any of a long list of instruments. The list includes deeds, leases, wills, bonds, bank bills or notes, federal reserve notes, United States currency, checks, drafts, contracts, promissory notes, receipts, powers of attorney, stock certificates, state controller's warrants and county orders, among others.

The same section reaches signatures and uttering. A person also commits forgery who "counterfeits or forges the seal or handwriting of another; or utters, publishes, passes, or attempts to pass, as true and genuine any of the above named false, altered, forged or counterfeited matters, as above specified and described, knowing the same to be false, altered, forged, or counterfeited, with intent to prejudice, damage, or defraud any person." Altering records is forgery too: a person who "with intent to defraud, alters, corrupts or falsifies any record of any will, codicil, conveyance, or other instrument, the record of which is by law evidence, or any record of any judgment of a court, or the return of any officer to any process of any court, is guilty of forgery."

Is forgery a felony in Idaho?

Yes. Idaho Code 18-3604: "Forgery is punishable by imprisonment in the state prison for not less than one (1) nor more than fourteen (14) years." The section has no degrees, no value tiers and no misdemeanor level, and it states no fine of its own; because of that, Idaho Code 18-112A allows the court to add a fine of up to $50,000. A forged check and a forged deed carry the same range. For the victim side of stolen and altered checks, see our guide to mail theft and check washing.

Other offenses in the forgery chapter

• False entries in records (18-3602): "Every person who, with intent to defraud another, makes, forges, or alters any entry in any book of records, or any instrument purporting to be any record or return specified in the preceding section, is guilty of forgery."
• Public seals (18-3603): forging or counterfeiting "the seal of this state, the seal of any public officer authorized by law, the seal of any court of record, or the seal of any corporation," with intent to defraud, is forgery.
• Possession of forged notes or checks (18-3605): having forged notes, bank bills or checks with intent to pass them, or blank forms to fill in, "is punishable by imprisonment in the state prison for not less than one (1) nor more than fourteen (14) years."
• Fictitious bills, notes and checks (18-3606): a person who makes or passes such an instrument "is guilty of forgery and punishable as provided by section 18-3604."
• Counterfeiting coin (18-3607 to 18-3609): "Counterfeiting is punishable by imprisonment in the state prison for not less than one (1) nor more than fourteen (14) years."
• Counterfeiting apparatus (18-3610): possession of dies, plates or machines used to counterfeit coin, bank notes, financial transaction cards, cashier's checks, money orders, traveler's checks or checks "is punishable by imprisonment in the state prison not less than one (1) nor more than fourteen (14) years," and the apparatus "must be destroyed."
• Railroad tickets (18-3611, 18-3612): counterfeiting railroad tickets "is punishable by imprisonment in the state prison, or in the county jail, not exceeding one (1) year, or by fine not exceeding $1000, or by both"; restoring cancelled tickets is a separate offense under 18-3612.
• Carrier keys (18-3613): making, simulating, selling or disposing of a common carrier's switch or car keys without its written order or consent is a misdemeanor with a fine of $100 to $1,000 or 30 days to six months in county jail.
• Trademarks (18-3614, 18-3615): forging trademarks and selling counterfeit-marked goods are misdemeanors.
• Slugs (18-3619, 18-3620): using slugs or counterfeit coins in machines (18-3619), or making, selling or giving away slugs for that use (18-3620), carries a fine up to $200, up to 60 days, or both.
• False property documents (18-3621, added in 2025): a person who, "with the intent to detain or remain on real property, knowingly and willfully presents to another person a false document purporting to be a valid lease agreement, deed, or other instrument conveying real property rights commits a misdemeanor."
• Fraudulent sale or rental of a home (18-3622, added in 2025): a person who "lists or advertises residential real property for sale knowing that the purported seller has no legal title or authority to sell the property or who rents or leases the property to another person knowing that he has no lawful ownership in the property or leasehold interest in the property commits a felony." The section sets no range, so the general felony rule applies: up to five years, a fine up to $50,000, or both (18-112).

Financial transaction cards have their own rule: a person who forges one "shall be guilty of forgery and shall be punished under the current forgery statutes of the state of Idaho" (Idaho Code 18-3123).

Idaho embezzlement and forgery offenses at a glance

Where a statute sets no penalty of its own, Idaho Code 18-112 (felonies: up to five years, a fine up to $50,000, or both) and 18-113(1) (misdemeanors: up to six months, a fine up to $1,000, or both) apply, each "Except in cases where a different punishment is prescribed." Where a felony statute sets a prison term but no fine, as the forgery and counterfeiting sections do, Idaho Code 18-112A lets the court add "a fine of up to fifty thousand dollars ($50,000)." For how Idaho classifies offenses generally, see Idaho felony and misdemeanor penalties.

Sentencing, probation and restitution

The ranges above are statutory limits. Idaho felony sentences are unified sentences, and "the aggregate sentence shall not exceed the maximum provided by law" (Idaho Code 19-2513(1)). For any crime "except those of treason or murder," the court "in its discretion may" suspend execution of the judgment and place the defendant on probation, or "Withhold judgment on such terms and for such time as it may prescribe and may place the defendant on probation" (19-2601).

On restitution, "Unless the court determines that an order of restitution would be inappropriate or undesirable, it shall order a defendant found guilty of any crime which results in an economic loss to the victim to make restitution to the victim," and insurance covering the loss does not absolve the defendant (Idaho Code 19-5304(2)). The court "shall consider the amount of economic loss sustained by the victim as a result of the offense, the financial resources, needs and earning ability of the defendant, and such other factors as the court deems appropriate," and "The immediate inability to pay restitution by a defendant shall not be, in and of itself, a reason to not order restitution" (Idaho Code 19-5304(7)). If the court orders none, or only partial or nominal restitution, "it shall enter an order articulating the reasons therefor on the record" (19-5304(3)).

Persistent violators

A felony theft or forgery conviction counts toward Idaho's persistent-violator statute. Under Idaho Code 19-2514, "Any person convicted for the third time of the commission of a felony, whether the previous convictions were had within the state of Idaho or were had outside the state of Idaho, shall be considered a persistent violator of law, and on such third conviction shall be sentenced to a term in the custody of the state board of correction which term shall be for not less than five (5) years and said term may extend to life."

Time limits for prosecution

Idaho Code 19-402 provides that "A prosecution for any felony other than those specified in section 19-401, Idaho Code, must be commenced by the filing of the complaint or the finding of an indictment within five (5) years after its commission." A misdemeanor, such as petit theft, must be charged "within one (1) year after its commission" (19-403(1)), but for misuse of public funds under 18-5702(1), "A prosecution for misuse of funds as provided for in section 18-5702(1), Idaho Code, must be commenced by the filing of the complaint or the finding of an indictment within five (5) years after its commission" (19-403(3)).

The clock pauses while a defendant is away: "If, when the offense is committed, the defendant is out of the state, the indictment may be found within the term herein limited after his coming within the state, and no time during which the defendant is not an inhabitant of, or usually resident within, the state is part of the limitation" (19-404). Chapter 4 of Title 19 contains no rule that starts the clock at discovery. For civil deadlines, see the Idaho statute of limitations guide.

Recent changes

• 2025: property-fraud offenses. 2025 Idaho Sess. Laws ch. 222 added Idaho Code 18-3621 (false lease or deed presented to stay on real property, a misdemeanor) and 18-3622 (listing or renting a home without title or authority, a felony) to the forgery chapter.
• 2025 and 2026: public-servant relatives. 2025 ch. 114 (H0280, effective July 1, 2025) added an exemption for relatives of legislators in the page program, and 2026 ch. 68 (H0686, effective July 1, 2026) revised the employment-of-relatives provision. Neither changed the public-funds rule in 18-1359(1)(a).
• The theft grading and punishment sections were last amended in 2002 (18-2407, 18-2408), the forgery punishment section (18-3604) has not been amended since its 1972 enactment, and the public-funds sections (18-5701, 18-5702) were last amended in 2008.

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 targeted by a fraud scheme, our Idaho scam and fraud laws guide explains where to report it.

Related pages

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

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

Last updated: 2026-10-18.

Frequently Asked Questions

Is embezzlement a felony in Idaho?

Generally yes when the value exceeds $1,000. Embezzlement is theft, and grand theft (a felony) covers value over $1,000 and certain property, such as checks and public records, at any value; other theft is petit theft, a misdemeanor (Idaho Code 18-2407).

What is the penalty for embezzlement in Idaho?

Grand theft carries a fine up to $5,000, 1 to 14 years in state prison, or both; petit theft carries up to 1 year in county jail, a fine up to $1,000, or both (Idaho Code 18-2408). The court may suspend the sentence, withhold judgment or order probation (19-2601).

Does Idaho have a crime called embezzlement?

Not in the criminal code. Idaho Code 18-2401 makes theft a single offense superseding the offense previously known as embezzlement, and 18-2403(2)(b) lists embezzlement as one way of committing theft. Outside the criminal code, Idaho Code 31-3102 treats a county officer's or deputy's failure to account for and pay over excess fees within ten days after the quarterly settlement as embezzlement of public funds.

Is paying back embezzled money a defense in Idaho?

Idaho Code 18-2406(3) states that intending to restore the property is not a defense, but the court may consider it to mitigate punishment if the property is voluntarily and actually restored or tendered before any complaint or indictment is filed.

What happens to a public employee who misuses public money in Idaho?

Misuse of public moneys at $300 or more, or a repeat violation, is a felony with a fine up to $10,000, 1 to 14 years, or both (Idaho Code 18-5702). Under $300 it is a felony with up to 5 years for an officer or employee charged with handling public money, and a misdemeanor for other employees. After a guilty plea or finding of guilt, even with a withheld judgment, the person must be terminated for cause (subject to the applicable procedures), make restitution as the court orders, and is barred from public positions that handle public money.

Is forgery a felony in Idaho?

Yes. Forgery, including knowingly passing a forged instrument, carries 1 to 14 years in state prison under Idaho Code 18-3604, plus a possible fine up to $50,000 under 18-112A, with no degrees and no misdemeanor level.

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

Idaho Code 18-3601 makes it forgery to counterfeit or forge the seal or handwriting of another, or to falsely make or alter a listed instrument such as a check, when done with intent to defraud.

How long does Idaho have to charge embezzlement?

A felony prosecution must generally start within five years after the offense (Idaho Code 19-402) and a misdemeanor such as petit theft within one year (19-403(1)). Time when the defendant does not live in Idaho does not count, and if the defendant was out of state when the offense was committed, the period runs from the defendant's coming into the state (19-404).