Is Embezzlement a Felony in Illinois? Theft, Forgery and Penalties

The Illinois Criminal Code has no offense named embezzlement. An employee, agent or anyone else who knowingly "obtains or exerts unauthorized control over property of the owner," with intent to deprive the owner permanently of its use or benefit or another of the mental states listed in 16-1(a), commits theft under 720 ILCS 5/16-1(a)(1), a Class 3 felony once the property is worth more than $500 and generally a Class A misdemeanor below that, with felony grades even at $500 or less for governmental property, for listed prior convictions and in other listed cases. A public employee who acts beyond lawful authority for personal advantage also commits official misconduct (33-3), a Class 3 felony that forfeits the office, and forgery under 17-3, which covers issuing or delivering a false document, is a Class 3 felony that may be prosecuted at any time. 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 Illinois Criminal Code of 2012 provisions that reach embezzlement-type conduct (720 ILCS 5/15-1, 15-2 and 16-1), financial institution fraud (17-10.6), misconduct by a corporate official (17-26), financial exploitation of an elderly person or a person with a disability (17-56), official misconduct (33-3), public contractor misconduct (33-7) and misapplication of local government or school funds (33E-16), forgery (17-3) and the Article 17 check, card and benefits offenses listed below, the Pension Code felony-conviction sections and the injunction in 40 ILCS 5/1-115, the time limits in 720 ILCS 5/3-5 and 3-6, and the sentencing ranges in 730 ILCS 5/5-4.5. It does not cover the full theft value table (see Illinois theft laws), identity theft in depth, scams and victim reporting (see Illinois scam and fraud laws), federal offenses, other civil suits, or local ordinances.

What is embezzlement in Illinois?

In Illinois, embezzlement is theft. Section 16-1(a) of the Criminal Code defines the offense:

"A person commits theft when he or she knowingly: (1) Obtains or exerts unauthorized control over property of the owner; or (2) Obtains by deception control over property of the owner; or (3) Obtains by threat control over property of the owner;"

Each form of theft also requires one of three mental states listed at the end of 16-1(a). The person:

"(A) Intends to deprive the owner permanently of the use or benefit of the property; or (B) Knowingly uses, conceals or abandons the property in such manner as to deprive the owner permanently of such use or benefit; or (C) Uses, conceals, or abandons the property knowing such use, concealment or abandonment probably will deprive the owner permanently of such use or benefit."

Paragraph (1), unauthorized control, is the one that fits embezzlement: the employee, bookkeeper or agent who was trusted with money exerts control over it that the owner never authorized.

Two definitions in Article 15 do the work:

• Owner (15-2). "'Owner' means a person, other than the offender, who has possession of or any other interest in the property involved, even though such interest or possession is unlawful, and without whose consent the offender has no authority to exert control over the property."
• Property (15-1). "'Property' means anything of value. Property includes real estate, money, commercial instruments, admission or transportation tickets, written instruments representing or embodying rights concerning anything of value, labor, or services, or otherwise of value to the owner" The section goes on to list further items such as utilities, telecommunications services, records and computer data.

Section 16-1(f)(1) adds a rule for people who share an interest in the property: "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." Section 16-1(f)(2) adds: "Where the property involved is that of the offender's spouse, no prosecution for theft may be maintained unless the parties were not living together as man and wife and were living in separate abodes at the time of the alleged theft."

Is embezzlement a felony in Illinois?

Generally yes once the property is worth more than $500. Because embezzlement is theft, the 16-1(b) grades apply:

• $500 or less, not from the person: a Class A misdemeanor (16-1(b)(1)), with the exceptions below.
• More than $500 up to $10,000: a Class 3 felony (16-1(b)(4)), which also covers theft from the person of $500 or less.
• More than $10,000 up to $100,000: a Class 2 felony (16-1(b)(5)).
• More than $100,000 up to $500,000: a Class 1 felony (16-1(b)(6)).
• More than $500,000 up to $1,000,000: a Class 1 non-probationable felony (16-1(b)(6.2)).
• More than $1,000,000: a Class X felony (16-1(b)(6.3)).

When a charge depends on value, "the value of the property involved is an element of the offense to be resolved by the trier of fact as either exceeding or not exceeding the specified value" (16-1(c)). The full value table, including retail theft, is on our Illinois theft laws page.

When $500 or less is still a felony

Three rules lift a small theft to a felony:

• Prior convictions (16-1(b)(2)). A person convicted of theft of property not from the person and not exceeding $500 "who has been previously convicted of any type of theft, robbery, armed robbery, burglary, residential burglary, possession of burglary tools, home invasion, forgery," certain Vehicle Code offenses involving a stolen or converted vehicle, or card offenses under 17-36 or Section 8 of the Illinois Credit Card and Debit Card Act "is guilty of a Class 4 felony."
• Governmental property, schools and places of worship (16-1(b)(1.1)). Theft of $500 or less not from the person "is a Class 4 felony if the theft was committed in a school or place of worship or if the theft was of governmental property."
• Theft from the person (16-1(b)(4)). Theft of property from the person not exceeding $500 is a Class 3 felony.

Theft of governmental property and public money

A public employee who takes public money can be charged under the same theft statute as anyone else, and 16-1 raises the class one step when the property stolen is governmental property, or when the theft is committed in a school or place of worship:

Official misconduct (33-3)

A public employee who misuses public money can also face official misconduct. Under 720 ILCS 5/33-3(a), "a public officer or employee or special government agent commits misconduct when, in his official capacity or capacity as a special government agent, he or she commits any of the following acts," which include, in paragraph (3): "With intent to obtain a personal advantage for himself or another, he performs an act in excess of his lawful authority."

The consequence is set in 33-3(c): a person "convicted of violating any provision of this Section forfeits his or her office or employment or position as a special government agent. In addition, he or she commits a Class 3 felony."

Misapplication of local government or school funds (33E-16)

Under 720 ILCS 5/33E-16(a), "an officer, director, agent, or employee of, or affiliated in any capacity with any unit of local government or school district commits misapplication of funds when he or she knowingly misapplies any of the moneys, funds, or credits of the unit of local government or school district." Under 33E-16(b), misapplication of funds is a Class 3 felony.

Public contractor misconduct (33-7)

People who contract with government face a parallel offense. Section 33-7(a) lists several acts, including where a person "knowingly or intentionally seeks or receives compensation or reimbursement for goods and services he or she purported to deliver or render, but failed to do so pursuant to the terms of the contract, to the unit of State or local government or school district." Under 33-7(b), a violation is a Class 3 felony, and a person convicted "shall be barred for 10 years from the date of conviction from contracting with, employment by, or holding public office with the State or any unit of local government or school district."

Public pensions

Each Illinois public pension system has its own felony-conviction section that bars benefits to a member convicted of a felony connected to the member's service. For example, 40 ILCS 5/14-149, for the State Employees' Retirement System, provides: "None of the benefits herein provided for shall be paid to any person who is convicted of any felony relating to or arising out of or in connection with his service as an employee." Parallel sections cover other systems, including municipal employees (7-219), university employees (15-187), teachers (16-199) and police pension funds under Article 3 (3-147). Each states that it does not preclude the right to a refund, and most also bar survivor benefits to a survivor convicted of a felony connected to the member's service.

Separately, under 40 ILCS 5/1-115, "a civil action may be brought by the Attorney General to enjoin the payment of benefits under this Code to any person who is convicted of any felony relating to or arising out of or in connection with that person's service as an employee under this Code."

Embezzlement from a bank or financial institution

Article 17 has a specific offense for financial institution property. Under 720 ILCS 5/17-10.6(a):

"A person commits misappropriation of a financial institution's property whenever he or she knowingly obtains or exerts unauthorized control over any of the moneys, funds, credits, assets, securities, or other property owned by or under the custody or control of a financial institution, or under the custody or care of any agent, officer, director, or employee of such financial institution."

Section 17-10.6(j) grades a violation by its "full value":

• $500 or less: a Class A misdemeanor, or a Class 4 felony if the person "has been previously convicted of a financial crime or any type of theft, robbery, armed robbery, burglary, residential burglary, possession of burglary tools, or home invasion."
• More than $500 up to $10,000: a Class 3 felony.
• More than $10,000 up to $100,000: a Class 2 felony.
• More than $100,000 up to $500,000: a Class 1 felony.
• More than $500,000 up to $1,000,000: a Class 1 non-probationable felony.
• More than $1,000,000: a Class X felony.

Repeated offenses can form a larger crime. Under 17-10.6(h), "a person commits a continuing financial crimes enterprise when he or she knowingly, within an 18-month period, commits 3 or more separate offenses" from the listed set, which includes offenses under 17-10.6 itself. A continuing financial crimes enterprise is a Class 1 felony, and a violation of 17-10.6(i), which applies to the person who organizes such an enterprise, is a Class X felony.

Misconduct by a corporate official (17-26)

Directors and officers who act with intent to defraud in matters such as unlawful dividends, stock issues or falsified financial disclosures commit misconduct by a corporate official. Under 17-26(b), "if the benefit derived from a violation of this Section is $500,000 or more, the violation is a Class 2 felony. If the benefit derived from a violation of this Section is less than $500,000, the violation is a Class 3 felony."

Financial exploitation of an elderly person or a person with a disability (17-56)

Illinois treats money taken from an older or disabled person by someone they trust as a separate felony. Section 17-56(a) reaches a person who stands in a position of trust or confidence with the victim and who knowingly either, by deception or intimidation, obtains control over the victim's property, or illegally uses the victim's assets or resources. "Elderly person" means "a person 60 years of age or older" (17-56(c)). Under 17-56(c), "the illegal use of the assets or resources of an elderly person or a person with a disability includes, but is not limited to, the misappropriation of those assets or resources by undue influence, breach of a fiduciary relationship, fraud, deception, extortion, or use of the assets or resources contrary to law."

The statute spells out who stands in a position of trust and confidence:

"A person stands in a position of trust and confidence with an elderly person or person with a disability when he (i) is a parent, spouse, adult child or other relative by blood or marriage of the elderly person or person with a disability, (ii) is a joint tenant or tenant in common with the elderly person or person with a disability, (iii) has a legal or fiduciary relationship with the elderly person or person with a disability, (iv) is a financial planning or investment professional, (v) is a paid or unpaid caregiver for the elderly person or person with a disability, or (vi) is a friend or acquaintance in a position of trust."

Under 17-56(b), it is always a felony, graded by value and, at the top, by the victim's age:

• Class 4 felony: $300 or less.
• Class 3 felony: more than $300 but less than $5,000.
• Class 2 felony: $5,000 or more but less than $50,000.
• Class 1 felony: $50,000 or more; or $15,000 or more when the victim is 70 or older; or $5,000 or more when the victim is 80 or older.

Section 17-56(f) states that "it shall not be a defense to financial exploitation of an elderly person or person with a disability that the accused reasonably believed that the victim was not an elderly person or person with a disability," and that consent "is not a defense ... if the accused knew or had reason to know that the elderly person or a person with a disability lacked capacity to consent." Section 17-56(e) states: "Nothing in this Section shall be construed to impose criminal liability on a person who has made a good faith effort to assist the elderly person or person with a disability in the management of his or her property, but through no fault of his or her own has been unable to provide such assistance." The section also provides civil liability to the victim or the victim's estate "in damages of treble the amount of the value of the property obtained, plus reasonable attorney fees and court costs."

A separate rule in the theft statute covers deception: under 16-1(b)(7), theft by deception "in which the offender obtained money or property valued at $5,000 or more from a victim 60 years of age or older or a person with a disability is a Class 2 felony." That paragraph applies to theft by deception under 16-1(a)(2), not to unauthorized control. For money scams aimed at older people more broadly, see our guide to elder fraud.

What is forgery in Illinois?

Illinois forgery is making, altering, issuing, delivering or holding a false document with intent to defraud. 720 ILCS 5/17-3(a) provides:

"A person commits forgery when, with intent to defraud, he or she knowingly: (1) makes a false document or alters any document to make it false and that document is apparently capable of defrauding another; or (2) issues or delivers such document knowing it to have been thus made or altered; or (3) possesses, with intent to issue or deliver, any such document knowing it to have been thus made or altered; or (4) unlawfully uses the digital signature, as defined in the Financial Institutions Electronic Documents and Digital Signature Act, of another; or (5) unlawfully creates an electronic signature of another person, as that term is defined in the Uniform Electronic Transactions Act."

Illinois has no separate "uttering" offense. Passing a forged document is paragraph (2), issuing or delivering it, and holding one to pass is paragraph (3), possession with intent to issue or deliver. Both carry the same grade as making the document.

A qualifying document is broad. Under 17-3(c), "a document apparently capable of defrauding another includes, but is not limited to, one by which any right, obligation or power with reference to any person or property may be created, transferred, altered or terminated."

"With intent to defraud" has its own definition for all of Article 17, in 17-0.5: "to act knowingly, and with the specific intent to deceive or cheat, for the purpose of causing financial loss to another or bringing some financial gain to oneself, regardless of whether any person was actually defrauded or deceived. This includes an intent to cause another to assume, create, transfer, alter, or terminate any right, obligation, or power with reference to any person or property."

Is forgery a felony in Illinois?

Yes, in almost every case. Section 17-3(d) provides: "(1) Except as provided in paragraphs (2) and (3), forgery is a Class 3 felony. (2) Forgery is a Class 4 felony when only one Universal Price Code Label is forged. (3) Forgery is a Class A misdemeanor when an academic degree or coin is forged." The grade does not depend on the dollar amount. Section 17-3(e) states: "It is not a violation of this Section if a false academic degree explicitly states 'for novelty purposes only'."

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

Section 17-3 answers through its definition of a false document. Under 17-3(c-5), "'false document' or 'document that is false' includes, but is not limited to, a document whose contents are false in some material way, or that purports to have been made by another or at another time, or with different provisions, or by authority of one who did not give such authority." Every form of forgery also requires that the person act knowingly and "with intent to defraud."

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.

Bad checks, cards and benefits fraud

Several Article 17 offenses sit next to forgery:

• Bad checks (17-1). Issuing a check knowing it will not be paid, to obtain property, is a deceptive practice. It is a Class A misdemeanor "except as otherwise provided by this subsection (D)" (17-1(D)(1)), and a Class 4 felony "when the value of the property so obtained, in a single transaction or in separate transactions within a 90-day period, exceeds $150" (17-1(D)(2)(a)), or on a second or subsequent bad-check offense under paragraph (B)(1) (17-1(D)(2)(b)). Possessing a check imprinter, signature imprinter or "certified" stamp with intent to defraud and without authority is possession of implements of check fraud (17-1(C)(3)), a Class A misdemeanor, and a Class 4 felony for 3 or more such devices within 12 months (17-1(D)(4)).
• Counterfeit or altered cards (17-41). Altering a credit or debit card is a Class 4 felony, and counterfeiting one is a Class 3 felony.
• Using a counterfeit, forged, expired or revoked card (17-36). A Class 4 felony up to $300 within six months, and a Class 3 felony above that.
• Depositing forged or counterfeit items through an electronic terminal (17-43). A Class 4 felony.
• Possessing another person's credit or debit card (17-32(b)). Receiving a credit or debit card without the cardholder's consent, or knowingly receiving one so acquired with intent to use, sell or transfer it, is a Class 4 felony, and a Class 3 felony for 3 or more such cards within 12 months (17-32(c)(2)).
• Possessing another person's identification card (17-32(a)). Possessing another's check guarantee card, key card or cash-machine identification card with intent to defraud and without authority is a Class A misdemeanor, and a Class 4 felony for 3 or more cards, each belonging to a different account holder, possessed at the same time or consecutively within 12 months, or for more than $150 obtained within 90 days (17-32(c)(1)).
• State benefits fraud (17-6). Under 17-6(d)(1), "State benefits fraud is a Class 4 felony except when more than $300 is obtained, in which case State benefits fraud is a Class 3 felony."
• Identity theft (16-30). Graded by value; under 16-30(e), identity theft of credit, money, goods, services or other property "not exceeding $300 in value is a Class 4 felony," with higher grades for larger amounts and for some repeat offenders. Our page on Illinois identity theft laws covers it in detail.

Article 17 also includes the unlawful sale of household appliances with a missing or altered manufacturer's identification number, "with the intent to defraud or deceive another" (17-30(a)).

Illinois embezzlement and forgery offenses at a glance

Prison ranges come from 730 ILCS 5/5-4.5: Class X "not less than 6 years and not more than 30 years" (5-4.5-25(a)), Class 1 "not less than 4 years and not more than 15 years" (5-4.5-30(a)), Class 2 "not less than 3 years and not more than 7 years" (5-4.5-35(a)), Class 3 "not less than 2 years and not more than 5 years" (5-4.5-40(a)), Class 4 "not less than one year and not more than 3 years" (5-4.5-45(a)), and a Class A misdemeanor "less than one year" (5-4.5-55(a)). A felony fine may not exceed, for each offense, "$25,000 or the amount specified in the offense, whichever is greater" (5-4.5-50(b)); a Class A misdemeanor fine may not exceed "$2,500 for each offense or the amount specified in the offense, whichever is greater" (5-4.5-55(e)). These are prison ranges. A Class 3 or Class 4 felony may instead carry probation or conditional discharge, generally of up to 30 months (5-4.5-40(d), 5-4.5-45(d)), while for a Class X felony "a period of probation or conditional discharge shall not be imposed" (5-4.5-25(d)). For the full class table, see our page on Illinois felony classes and misdemeanor penalties.

How long does Illinois have to charge embezzlement or forgery?

Forgery has no time limit. Under 720 ILCS 5/3-5(a)(1), a prosecution for forgery, along with first degree murder and several other listed offenses, "may be commenced at any time."

For theft and related offenses, the periods depend on the offense:

• Seven-year offenses (3-5(a-5)). A prosecution for theft of property exceeding $100,000 in value under 16-1, financial exploitation of an elderly person or a person with a disability under 17-56, theft by deception of a victim 60 or older or a person with a disability under 16-1, any offense under 17-10.6, and identity theft and aggravated identity theft under 16-30 "may be commenced within 7 years of the last act committed in furtherance of the crime."
• Other felonies and misdemeanors. Unless the offense statute provides otherwise or 3-6 extends the period, a felony prosecution "must be commenced within 3 years after the commission of the offense," and a misdemeanor prosecution "within one year and 6 months" (3-5(b)).

Section 3-6 extends those periods in three situations that fit embezzlement:

• Minor or person under legal disability (3-6(a)(1)). If the aggrieved person in a theft involving a breach of a fiduciary obligation is a minor or a person under legal disability, the prosecution may be commenced "during the minority or legal disability or within one year after the termination thereof."
• Breach of a fiduciary obligation (3-6(a)(2)). A prosecution "for theft involving a breach of a fiduciary obligation to the aggrieved person" may be brought "within one year after the discovery of the offense by an aggrieved person," or by a person with legal capacity to represent the aggrieved person or a legal duty to report the offense who is not a party to it, or, absent such discovery, within one year after the prosecutor becomes aware of the offense. The extension can never exceed "3 years beyond the expiration of the period otherwise applicable."
• Misconduct in office (3-6(b)). A prosecution "for any offense based upon misconduct in office by a public officer or employee" may be brought within one year after discovery by a person with a legal duty to report it, subject to the same 3-year cap.

Our Illinois statute of limitations page has the periods for other cases.

Recent and upcoming changes

• Financial exploitation definition (future). P.A. 104-671 amends 17-56 to add a definition of "undue influence," effective January 1, 2027. Under the new text, undue influence occurs when a person "(i) uses influence to take advantage of an elderly person or person with a disability's mental or physical impairment; or (ii) uses the person's role, relationship, or power: (A) to exploit, or knowingly assist or cause another to exploit, the trust, dependency, or fear of an elderly person or person with a disability; or (B) to gain control deceptively over the decision making of the elderly person or person with a disability." Until that date, the current version of 17-56 applies.
• Article 17 definitions. P.A. 104-334, effective August 15, 2025, amended 17-0.5 to add dental service plan corporations, health maintenance organizations and similar health plans to the Article 17 definition of an insurance company. The "with intent to defraud" definition quoted above did not change.
• Core sections. The theft statute 16-1 was last amended by P.A. 101-394 (effective January 1, 2020), the forgery statute 17-3 by P.A. 102-38 (effective June 25, 2021), and official misconduct 33-3 by P.A. 101-652 (effective July 1, 2021).

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
• Illinois theft laws
• Illinois felony classes and misdemeanor penalties
• Illinois scam and fraud laws
• Illinois statute of limitations

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

Last updated: 2026-10-17.

Frequently Asked Questions

Is embezzlement a crime in Illinois?

Yes, but it is charged as theft. Under 720 ILCS 5/16-1(a)(1), a person commits theft by knowingly obtaining or exerting unauthorized control over property of the owner, with intent to deprive the owner permanently or another mental state listed in 16-1(a), which covers an employee or agent who diverts entrusted money.

Is embezzlement a felony in Illinois?

Generally yes when the property is worth more than $500, which is a Class 3 felony under 16-1(b)(4). At $500 or less it is usually a Class A misdemeanor, but it is a felony for governmental property, for theft in a school or place of worship, for theft from the person, or after listed prior convictions.

What is the penalty for embezzlement in Illinois?

It follows the theft class. The prison ranges are 2 to 5 years for a Class 3 felony, 3 to 7 for Class 2, 4 to 15 for Class 1 and 6 to 30 for Class X (730 ILCS 5/5-4.5). Probation or conditional discharge may be imposed for most classes but not for a Class X felony, and 16-1(b)(6.2) makes theft over $500,000 up to $1,000,000 non-probationable. Felony fines can reach $25,000 or the amount specified in the offense, whichever is greater.

Is stealing public money a separate crime in Illinois?

Theft of governmental property is graded one class higher under 16-1(b), from a Class 4 felony at $500 or less to Class X above $100,000. A public officer or employee may also be charged with official misconduct under 33-3, a Class 3 felony that forfeits the office or employment. An officer, director, agent or employee of a unit of local government or school district who knowingly misapplies its funds commits a Class 3 felony under 33E-16, and the Pension Code bars benefits after a felony connected to the member's service (for example, 40 ILCS 5/14-149).

Is taking money from an elderly parent a crime in Illinois?

Section 17-56 makes financial exploitation of a person 60 or older or with a disability a felony when committed by someone in a position of trust or confidence, which the statute says includes relatives, joint tenants, fiduciaries and caregivers. It is a Class 4 felony at $300 or less, up to a Class 1 felony at $50,000, or less for victims 70 or 80 and older.

Is forgery a felony in Illinois?

Yes in almost every case. Under 17-3(d), forgery is a Class 3 felony, except that forging one Universal Price Code label is a Class 4 felony and forging an academic degree or coin is a Class A misdemeanor.

Is there a separate uttering charge in Illinois?

No. Illinois places uttering inside the forgery section: 17-3(a)(2) covers issuing or delivering a false document knowing it was made or altered, and 17-3(a)(3) covers possessing one with intent to issue or deliver it.

Is there a statute of limitations for forgery in Illinois?

No. Section 3-5(a)(1) of the Criminal Code lists forgery among the offenses whose prosecution may be commenced at any time.

How long does Illinois have to charge embezzlement?

Theft over $100,000, financial exploitation under 17-56, theft by deception from a victim 60 or older or with a disability, and 17-10.6 offenses may be charged within 7 years of the last act in furtherance of the crime (3-5(a-5)); other felony theft generally within 3 years (3-5(b)). For theft involving a breach of fiduciary obligation, 3-6(a)(2) allows one year after discovery, adding no more than 3 years.