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

The Kansas Criminal Code has no offense named embezzlement. An employee, agent or anyone else who keeps or uses another person's money or property with intent to permanently deprive the owner of it commits theft by "obtaining or exerting unauthorized control" over it under K.S.A. 21-5801(a)(1), which is generally a felony at $1,500 or more and a class A misdemeanor below that.

A custodian of public money who uses or lends it without legal authority commits misuse of public funds under K.S.A. 21-6005, a felony from $1,000 that also costs the official the position. Forgery under K.S.A. 21-5823 is a severity level 8 nonperson felony whatever the instrument or amount. 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 Kansas statutes on theft by unauthorized control (K.S.A. 21-5801), misuse of public funds and related public-trust offenses (21-6002 to 21-6005, 60-1205, the felony office bar in 21-6613, and the older public-finance statutes 75-3024 to 75-3026 and 79-2202), mistreatment of a dependent adult or elder person by financial exploitation (21-5417), bank and trust company insider offenses (9-2001, 9-2002, 9-2012), forgery and the related offenses in 21-5823 to 21-5830 and 21-5840, worthless checks (21-5821), sentencing (21-6602, 21-6604, 21-6611, 21-6804, 21-6815) and time limits (21-5107). It does not cover the full theft value table (see Kansas theft laws), identity theft beyond its table row, scams and victim reporting, federal offenses, civil lawsuits or local ordinances.

What is embezzlement in Kansas?

Kansas folds embezzlement into its single theft statute. K.S.A. 21-5801(a) provides that "Theft is any of the following acts done with intent to permanently deprive the owner of the possession, use or benefit of the owner's property or services: (1) Obtaining or exerting unauthorized control over property or services; (2) obtaining control over property or services, by deception."

The first branch, exerting unauthorized control, is the one that reaches an employee or agent who already holds property lawfully and then treats it as his or her own. The intent element matters: the act must be done "with intent to permanently deprive the owner of the possession, use or benefit" of the property or services.

The code defines the key terms broadly (K.S.A. 21-5111):

• Owner: "a person who has any interest in property."
• Property: "anything of value, tangible or intangible, real or personal."

Where the word embezzlement still appears

Outside the criminal code, four older public-finance statutes still use embezzlement as an offense label:

• K.S.A. 75-3024 (1879): a state officer who includes in a voucher more than was actually paid "shall be deemed guilty of embezzlement of the amount so falsely included in such voucher in excess of the sum actually paid or expended."
• K.S.A. 75-3025 (1886): an officer or agent of the state who contracts to spend more than the law authorizes "shall be deemed guilty of embezzlement of the amount in excess of that expressly authorized by law, and upon conviction shall be punished by confinement and hard labor not exceeding five years, or in the county jail not less than six months." K.S.A. 75-3026 (1886) applies the same penalty to granting, auditing or presenting a voucher for more than was appropriated or paid.
• K.S.A. 79-2202 (1876): a county treasurer who fails for thirty days after the set time to pay money into the state treasury "shall forfeit his or her office as treasurer and be deemed guilty of embezzlement, and shall be punished in the same manner as for the larceny of the amount withheld," with a proviso that a treasurer who "can show sufficient reason for such delay" is not subject to any penalty.

These statutes date from 1876 to 1886 and assign no severity level.

Is embezzlement a felony in Kansas?

Generally yes, at $1,500 or more. Under K.S.A. 21-5801(b), theft of property or services is:

• $100,000 or more: severity level 5, nonperson felony;
• at least $25,000 but less than $100,000: severity level 7, nonperson felony;
• at least $1,500 but less than $25,000: severity level 9, nonperson felony;
• less than $1,500: class A nonperson misdemeanor, with exceptions.

Several rules in the same subsection make a smaller theft a felony, including these:

• Prior thefts. Property "of the value of at least $50 but less than $1,500 is a severity level 9, nonperson felony if committed by a person who has, within five years immediately preceding commission of the crime, excluding any period of imprisonment, been convicted of theft two or more times" (K.S.A. 21-5801(b)(6)).
• Particular kinds of property. A firearm worth less than $25,000 is a level 9 felony; livestock (defined as cattle or horses) or an implement of husbandry is a level 5 felony; grain (at least 400 bushels) or hay (at least 20,000 pounds) is a level 6 felony; and a motor vehicle worth at least $500 but less than $1,500 is a level 10 felony (K.S.A. 21-5801(b)(7), (9) to (11)).

The full table, including retail theft and the multi-store and mail rules, is on our Kansas theft laws page.

Combining separate takings

Section 21-5801(b) combines thefts under $1,500 in two situations: property taken "from three separate mercantile establishments within a period of 72 hours," and mail taken "from three separate locations within a period of 72 hours," in each case "as part of the same act or transaction or in two or more acts or transactions connected together or constituting parts of a common scheme or course of conduct" (K.S.A. 21-5801(b)(5), (8)). Both are level 9 felonies.

Other offenses on this page measure value differently: misuse of public funds and elder financial exploitation grade by the "aggregate amount," and criminal use of a financial card or gift card counts what was obtained "within any seven-day period."

Misuse of public funds and other public-trust offenses

Misuse of public funds (K.S.A. 21-6005)

"Misuse of public funds is knowingly using, lending or permitting another to use public money in a manner not authorized by law, by a custodian or other person having control of public money by virtue of such person's official position" (K.S.A. 21-6005(a)).

The grade turns on "the aggregate amount of money paid or claimed in violation of this section" (21-6005(b)(1)):

• $100,000 or more: severity level 5, nonperson felony;
• at least $25,000 but less than $100,000: severity level 7, nonperson felony;
• at least $1,000 but less than $25,000: severity level 9, nonperson felony;
• less than $1,000: class A nonperson misdemeanor.

The felony line here is $1,000, not the $1,500 used for theft. And "Upon conviction of misuse of public funds, the convicted person shall forfeit the person's official position" (21-6005(b)(2)).

False claims and official misconduct

• Presenting or permitting a false claim (K.S.A. 21-6004). A false claim to a public body is a level 7 felony at $25,000 or more, a level 9 felony at $1,000 to under $25,000 and a class A misdemeanor under $1,000. "Upon conviction of permitting a false claim, a public officer or public employee shall forfeit the officer or employee's office or employment" (21-6004(c)(2)).
• Official misconduct (K.S.A. 21-6002). One form is a public officer or employee "knowingly submitting to a governmental entity a claim for expenses which is false or duplicates expenses" claimed elsewhere (21-6002(a)(6)). That form is a level 7 felony at $25,000 or more, a level 9 felony at $1,000 to under $25,000 and a class A misdemeanor under $1,000. Subsections (a)(1) through (a)(4) are class A misdemeanors. "Upon conviction of official misconduct a public officer or employee shall forfeit such officer or employee's office or employment" (21-6002(b)(2)).
• Compensation for past official acts (K.S.A. 21-6003) is a class B nonperson misdemeanor.

Removal from office

Apart from the criminal forfeiture rules above, K.S.A. 60-1205 provides a civil ouster: every holder of a state, district, county, township or city "office of trust or profit," other than officers removable only by impeachment, who "shall (1) willfully engage in misconduct while in office, (2) willfully neglect to perform any duty enjoined upon such person by law, (3) demonstrate mental impairment such that the person lacks the capacity to manage the office held, or (4) who shall commit any act constituting a violation of any penal statute involving moral turpitude, shall forfeit such person's office and shall be ousted from such office in the manner hereinafter provided." A county sheriff, however, "only may be involuntarily removed from office by recall election ... or a writ of quo warranto initiated by the attorney general" (Kan. Const. art. 9, s. 5(b)).

The Kansas Constitution provides that "The governor and all other officers under this constitution, shall be removed from office on impeachment for, and conviction of treason, bribery, or other high crimes and misdemeanors" (Kan. Const. art. 2, s. 28). Separately, "No person convicted of a felony under the laws of any state or of the United States, unless pardoned or restored to his civil rights, shall be qualified to vote" (art. 5, s. 2). By statute, a person convicted of a felony in any state or federal court is also "ineligible to hold any public office under the laws of the state of Kansas," and that ineligibility "shall continue until such person has completed the terms of the authorized sentence" (K.S.A. 21-6613(a), (b)).

Financial exploitation of an elder person or dependent adult

Mistreatment of a dependent adult or elder person under K.S.A. 21-5417(a) is "knowingly committing" one or more listed acts, and subsection (a)(2) covers "taking the personal property or financial resources of a dependent adult or an elder person for the benefit of the defendant or another person by taking control, title, use or management of the personal property or financial resources of a dependent adult or an elder person through: (A) Undue influence, coercion, harassment, duress, deception, false representation, false pretense or without adequate consideration to such dependent adult or elder person; (B) a violation of the Kansas power of attorney act ...; (C) a violation of the Kansas uniform trust code ...; (D) a violation of the Kansas uniform guardianship, conservatorship and other protective arrangements act ...; or (E) a violation of the supported decision-making agreements act ...." An "Elder person" means "a person 60 years of age or older."

Unlike theft, these are person crimes, graded by "the aggregate amount of the value of the personal property or financial resources" (21-5417(b)(2)):

• $1,000,000 or more: severity level 2, person felony;
• at least $250,000 but less than $1,000,000: severity level 3, person felony;
• at least $100,000 but less than $250,000: severity level 4, person felony;
• at least $25,000 but less than $100,000: severity level 5, person felony;
• at least $1,500 but less than $25,000: severity level 7, person felony;
• less than $1,500: class A person misdemeanor, except that it is a severity level 7 person felony when "committed by a person who has, within five years immediately preceding commission of the crime, been convicted of a violation of this section two or more times."

The offense does not displace theft. An offender "may also be prosecuted for, convicted of, and punished for any other offense in article 54, 55, 56 or 58 of chapter 21," which includes theft under 21-5801 (K.S.A. 21-5417(f)). For warning signs and reporting, see our guide to elder financial exploitation.

Bank and trust company insiders

Chapter 9 of the Kansas Statutes, the banking code, has its own insider offenses:

• False reports and entries (K.S.A. 9-2002). Every officer, director, agent or employee of a bank or trust company "who willfully and knowingly subscribes to or makes any false report or any false statement or entry in the books of such bank or trust company, or knowingly subscribes or exhibits any false writing, paper or electronic equivalent, with the intent to deceive any person as to the condition of such bank or trust company" is guilty of a severity level 8 nonperson felony.
• Acts with intent to injure or defraud (K.S.A. 9-2012). A shareholder, director, officer, employee or agent who, "with the intent to injure, defraud or deceive," issues certificates of deposit, draws drafts or bills of exchange, makes acceptances, assigns notes, bonds, drafts or bills of exchange, or makes use of the bank's name in any manner is guilty of a severity level 7 nonperson felony.
• Neglect of duty (K.S.A. 9-2001) under the banking code is a class A misdemeanor.

Forgery and related offenses

What counts as forgery

K.S.A. 21-5823(a) defines forgery as, "with intent to defraud":

"(1) Making, altering or endorsing any written instrument in such manner that it purports to have been made, altered or endorsed by another person, either real or fictitious, and if a real person without the authority of such person; or altering any written instrument in such manner that it purports to have been made at another time or with different provisions without the authority of the maker thereof; or making, altering or endorsing any written instrument in such manner that it purports to have been made, altered or endorsed with the authority of one who did not give such authority; (2) issuing or distributing such written instrument knowing it to have been thus made, altered or endorsed; or (3) possessing, with intent to issue or distribute, any such written instrument knowing it to have been thus made, altered or endorsed."

Kansas treats passing a forged instrument as forgery itself: issuing or distributing a forged instrument, and possessing one with intent to issue or distribute it, are branches (2) and (3) of 21-5823(a). A "Written instrument" is "any paper, document or other instrument containing written or printed matter or the equivalent thereof, used for purposes of reciting, embodying, conveying or recording information, and any money, token, stamp, seal, badge, trademark, or other evidence or symbol of value, right, privilege or identification that is capable of being used to the advantage or disadvantage of some person" (K.S.A. 21-5111).

Where it is not known whether a purported signer exists, the complaint may say so, "and in such case there shall be a rebuttable presumption that such purported person is fictitious" (21-5823(c)).

Penalties for forgery

"Forgery is a severity level 8, nonperson felony" (21-5823(b)(1)), with no lower grade for small amounts or ordinary instruments. Subsection (b) adds mandatory terms:

• First conviction: "in addition to any other sentence imposed, a person shall be fined the lesser of the amount of the forged instrument or $500."
• Second conviction: "at least 30 days' imprisonment as a condition of probation, and fined the lesser of the amount of the forged instrument or $1,000."
• Third or subsequent conviction: "at least 45 days' imprisonment as a condition of probation, and fined the lesser of the amount of the forged instrument or $2,500."

"The person convicted shall not be eligible for release on probation, suspension or reduction of sentence or parole until the person has served the mandatory sentence as provided herein" (21-5823(b)(5)). For second and later convictions, K.S.A. 21-6804(i) states that the sentence "shall be as provided by the specific mandatory sentencing requirements of that section" rather than the grid; but if the offender's criminal history makes the offender subject to presumptive imprisonment, or the judge departs from a presumptive probation sentence to imprisonment, the grid applies "and the offender shall not be subject to the mandatory sentence as provided in K.S.A. 21-5823."

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

Other offenses in the forgery group

• Making false information (K.S.A. 21-5824): "making, generating, distributing or drawing, or causing to be made, generated, distributed or drawn, any written instrument, electronic data or entry in a book of account with knowledge that such information falsely states or represents some material matter or is not what it purports to be, and with intent to defraud, obstruct the detection of a theft or felony offense or induce official action." It is a severity level 8 nonperson felony.
• Destroying a written instrument (K.S.A. 21-5826): tearing, cutting, burning, erasing, obliterating or destroying a written instrument with intent to defraud; severity level 9 nonperson felony.
• Altering a legislative document (K.S.A. 21-5827): severity level 9 nonperson felony.
• Counterfeiting marks (K.S.A. 21-5825): level 7 at a retail value of $25,000 or more, 1,000 or more items or a third violation; level 9 at $1,000 to under $25,000, more than 100 but fewer than 1,000 items or a second violation; class A misdemeanor under $1,000. The count includes all items bearing every counterfeit mark (21-5825(f)).
• Counterfeiting currency (K.S.A. 21-5840): making, forging or altering United States notes or securities, or distributing or possessing them, is level 7 at a total face value of $25,000 or more and level 8 below that; possessing materials or equipment to make them is level 9.
• Criminal use of a financial card or gift card (K.S.A. 21-5828): level 7 when what was obtained within any seven-day period is worth $25,000 or more, level 9 at $1,000 to under $25,000 and class A misdemeanor under $1,000.
• Impairing a security interest (K.S.A. 21-5830): includes "failing to account to the secured party for the proceeds" of an authorized sale of collateral when the accounting is required; level 7 when the property and the security interest are each $25,000 or more, level 9 at $1,000 or more, class A misdemeanor below.
• Unlawful manufacture or disposal of false tokens (K.S.A. 21-5829): class B nonperson misdemeanor.

Worthless checks

Giving a worthless check is a separate offense under K.S.A. 21-5821. It is a severity level 7 felony when the check is for $25,000 or more, or more than one worthless check is given within a seven-day period totaling $25,000 or more; a severity level 9 felony at $1,000 to under $25,000 (including combined checks within seven days) or when the person has two or more worthless-check convictions in the preceding five years; and a class A nonperson misdemeanor "if the check is drawn for less than $1,000" (21-5821(b)).

Kansas embezzlement and forgery offenses at a glance

The month ranges are the lowest and highest presumptive terms on the Kansas nondrug sentencing grid for each severity level, from criminal history category I (no significant record) to category A (the most serious record). Fines are maximums.

Sentencing ranges, probation and restitution

Kansas felony sentences come from the nondrug sentencing grid in K.S.A. 21-6804, which crosses the severity level of the offense with the offender's criminal history category (A through I). Each grid cell gives a high, middle and low number of months. Across all criminal history categories, the grid sets these ranges (Kansas Sentencing Commission grid, 2025 desk reference manual):

• severity level 5: 31 to 136 months;
• severity level 6: 17 to 46 months;
• severity level 7: 11 to 34 months;
• severity level 8: 7 to 23 months;
• severity level 9: 5 to 17 months;
• severity level 10: 5 to 13 months.

Prior convictions raise the sentence through that criminal history axis. Whether prison or probation is the presumptive disposition depends on the grid block: "If an offense is classified in a grid block below the dispositional line, the presumptive disposition shall be nonimprisonment. If an offense is classified in a grid block above the dispositional line, the presumptive disposition shall be imprisonment" (K.S.A. 21-6804(f)). For the levels and the dispositional line, see Kansas felony levels and misdemeanor classes.

The same Sentencing Commission manual lists recommended probation terms of 36 months for severity levels 1 to 5, 24 months for levels 6 and 7, up to 18 months for level 8 and up to 12 months for levels 9 and 10, and postrelease supervision terms of 24 months for levels 5 and 6 and 12 months for levels 7 to 10.

Fines are set by K.S.A. 21-6611: up to $300,000 for nondrug severity levels 1 through 5, up to $100,000 for levels 6 through 10, and up to $2,500 for a class A misdemeanor. "As an alternative to any of the above fines, the fine imposed may be fixed at any greater sum not exceeding double the pecuniary gain derived from the crime by the offender" (21-6611(c)). A class A misdemeanor carries "a definite term of confinement in the county jail which shall be fixed by the court and shall not exceed one year" (K.S.A. 21-6602(a)(1)).

Restitution is required: "the court shall order the defendant to pay restitution, which shall include, but not be limited to, damage or loss caused by the defendant's crime" (K.S.A. 21-6604(b)(1)), and the order is a judgment that may be collected by garnishment or other execution (21-6604(b)(3)).

A court considering an upward departure may weigh nonexclusive aggravating factors, including that "The victim was particularly vulnerable due to age, infirmity, or reduced physical or mental capacity which was known or should have been known to the offender" and that "The offense involved a fiduciary relationship which existed between the defendant and the victim" (K.S.A. 21-6815(c)(2)(A), (D)).

Time limits for prosecution

K.S.A. 21-5107 sets no special period for embezzlement or forgery. The general rule: "a prosecution for any crime as defined in K.S.A. 21-5102, and amendments thereto, not governed by subsection (a), (b) or (c) shall be commenced within five years after it is committed" (21-5107(d)). The section sets no shorter period for misdemeanors.

Two rules lengthen or pause that clock:

• Kansas Public Employees Retirement System as victim. "a prosecution for any crime shall be commenced within 10 years after its commission if the victim is the Kansas public employees retirement system" (21-5107(b)).
• Tolling. The period "shall not include any period in which: (1) The accused is absent from the state; (2) the accused is concealed within the state so that process cannot be served upon the accused; (3) the fact of the crime is concealed," among other listed periods (21-5107(e)).

A continuing offense is committed "at the time when the course of conduct or the defendant's complicity therein is terminated" (21-5107(f)). A prosecution is commenced "when a complaint or information is filed, or an indictment returned, and a warrant thereon is delivered to the sheriff or other officer for execution," and not if the warrant "is not executed without unreasonable delay" (21-5107(g)). Civil filing deadlines differ; see the Kansas statute of limitations guide.

Recent changes

• 2026: new theft tiers. The 2026 Legislature amended K.S.A. 21-5801 in House Bill 2413 (section 2) and House Bill 2347 (section 7), and Senate Bill 430 (section 1) reconciled the two versions, effective July 1, 2026. The reconciled text adds level 5 felonies for livestock (cattle or horses) or an implement of husbandry, level 6 felonies for grain (at least 400 bushels) or hay (at least 20,000 pounds), and a level 10 felony for a motor vehicle worth at least $500 but less than $1,500. House Bill 2347 also extended the stolen-property branch, 21-5801(a)(4), to a person "knowing, or having reason to know," the property was stolen. The unauthorized-control definition, the $1,500 felony line and the level 5, 7 and 9 value ladder did not change.
• 2026: gift cards. House Bill 2347 (section 8), effective July 1, 2026, renamed K.S.A. 21-5828 "Criminal use of a financial card or gift card" and added "acquiring or retaining possession of a gift card or gift card redemption information without the consent of the cardholder, gift card issuer or gift card seller" and "altering or tampering with a gift card." Its value ladder is unchanged.
• 2026: elder financial exploitation. Senate Bill 84 (section 10), effective July 1, 2026, added "a violation of the supported decision-making agreements act" to the means of financial mistreatment of a dependent adult or elder person under K.S.A. 21-5417(a)(2). The grading did not change.

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

Related pages

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

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

Last updated: 2026-10-18.

Frequently Asked Questions

Is embezzlement a felony in Kansas?

Generally yes at $1,500 or more. Embezzlement is charged as theft under K.S.A. 21-5801, a severity level 9 felony from $1,500, level 7 from $25,000 and level 5 at $100,000 or more. Below $1,500 it is a class A misdemeanor, but it is a level 9 felony at $50 or more for a person with two or more theft convictions in the preceding five years.

What is the penalty for embezzlement in Kansas?

The sentencing grid sets presumptive terms of 5 to 17 months for level 9, 11 to 34 months for level 7 and 31 to 136 months for level 5, depending on criminal history (K.S.A. 21-6804). Fines reach $100,000 for levels 6 to 10 and $300,000 for levels 1 to 5, or up to double the gain (K.S.A. 21-6611), and the court must order restitution (K.S.A. 21-6604(b)).

Is it a crime for a public official to misuse public money in Kansas?

Yes. Misuse of public funds under K.S.A. 21-6005 is a felony when the aggregate amount is $1,000 or more (level 9, rising to level 5 at $100,000) and a class A misdemeanor below $1,000. On conviction the person forfeits the official position.

Is exploiting an elderly person's finances a separate crime in Kansas?

Yes. Taking the property or financial resources of a person 60 or older or a dependent adult through undue influence, deception or similar means is mistreatment of a dependent adult or elder person, a person felony from $1,500 (level 7) up to level 2 at $1,000,000 or more, and a class A misdemeanor below $1,500 unless the person has two or more convictions under the section in the preceding five years (K.S.A. 21-5417). It may be prosecuted alongside theft.

Is forgery a felony in Kansas?

Yes. Forgery under K.S.A. 21-5823 is a severity level 8 nonperson felony for any written instrument. Each conviction adds a mandatory fine of the lesser of the instrument's amount or $500, $1,000 or $2,500, and second and later convictions require at least 30 or 45 days' imprisonment as a condition of probation.

Is signing someone else's name on a check a crime in Kansas?

K.S.A. 21-5823(a)(1) defines forgery to include making, altering or endorsing a written instrument so that it purports to have been made or endorsed by another person, real or fictitious, and if a real person without that person's authority. The act must be done with intent to defraud.

Is there a statute of limitations for embezzlement in Kansas?

Generally five years under K.S.A. 21-5107(d), or 10 years when the victim is the Kansas Public Employees Retirement System. The period does not run while the fact of the crime is concealed or the accused is absent from the state (21-5107(e)).