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

Louisiana's Criminal Code treats embezzlement as theft. R.S. 14:67 defines theft as "the misappropriation or taking of anything of value which belongs to another," and the word "misappropriation" reaches an employee, agent or fiduciary who already holds the property. Theft is generally a felony at $1,000 or more, with maximums of 5, 10 and 20 years as the value rises.

Public officers can also face malfeasance in office (R.S. 14:134, up to 10 years). Forgery, including knowingly passing or possessing a forged writing, is a single felony offense under R.S. 14:72 punishable by up to 10 years. 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 Louisiana Revised Statutes on theft as it applies to embezzlement (R.S. 14:67, with 14:2 and 14:68), offenses involving public office and public money (14:133, 14:134, 14:138, 11:293 and the civil duty in 42:1461), contractor misapplication (14:202), exploitation of elderly persons (14:93.4), bank fraud (14:71.1), forgery (14:72) and the related forgery and fraud sections named below (14:70, 14:70.4, 14:70.7, 14:71, 14:72.1, 14:72.1.1, 14:72.2, 14:72.5, 14:72.6), office disqualification (La. Const. art. I, sec. 10.1), the definition of elderly (14:93.3(C)), habitual offender sentencing (15:529.1), probation (C.Cr.P. art. 893) and time limits (C.Cr.P. arts. 571.2, 572 and 573). It does not cover the full theft table and shoplifting (see Louisiana theft laws), identity theft, scams and victim reporting, federal offenses, civil lawsuits beyond 42:1461 or local ordinances.

What is embezzlement in Louisiana?

Embezzlement in Louisiana is theft by misappropriation. R.S. 14:67(A) provides:

"Theft is the misappropriation or taking of anything of value which belongs to another, either without the consent of the other to the misappropriation or taking, or by means of fraudulent conduct, practices, or representations. An intent to deprive the other permanently of whatever may be the subject of the misappropriation or taking is essential."

The section covers two kinds of conduct in one offense. "Taking" covers removing property from its owner; "misappropriation" covers misusing property the person already controls, which is how an employee, bookkeeper or agent who diverts entrusted money is charged. Both require "an intent to deprive the other permanently."

When there is no intent to keep the property

Using someone else's property without intending to keep it is a separate, lesser offense. "Unauthorized use of a movable is the intentional taking or use of a movable which belongs to another, either without the other's consent, or by means of fraudulent conduct, practices, or representations, but without any intention to deprive the other of the movable permanently" (R.S. 14:68). Above $1,000, the offender "shall be fined not more than five thousand dollars, imprisoned, with or without hard labor, for not more than two years, or both."

Is embezzlement a felony in Louisiana?

Generally yes, at $1,000 or more. Louisiana sets each penalty in the offense section, and the felony line comes from the definitions: "'Felony' is any crime for which an offender may be sentenced to death or imprisonment at hard labor," and a misdemeanor "is any crime other than a felony" (R.S. 14:2(A)(4), (6)).

R.S. 14:67(B) sets these statutory maximums by the value of the misappropriation or taking:

• $25,000 or more: "imprisoned at hard labor for not more than twenty years, or may be fined not more than fifty thousand dollars, or both."
• $5,000 to under $25,000: "imprisoned, with or without hard labor, for not more than ten years, or may be fined not more than ten thousand dollars, or both."
• $1,000 to under $5,000: "imprisoned, with or without hard labor, for not more than five years, or may be fined not more than three thousand dollars, or both."
• Under $1,000: "imprisoned for not more than six months or may be fined not more than one thousand dollars, or both."

Prior theft convictions

The under-$1,000 tier has a repeat rule. "If the offender in such cases has been convicted of theft two or more times previously, upon any subsequent conviction, the offender shall be imprisoned, with or without hard labor, for not more than two years or may be fined not more than two thousand dollars, or both" (R.S. 14:67(B)(4)(b)(i)). Because hard labor is available, that conviction is a felony under 14:2. Theft has no separate grading for elderly victims; those cases are reached through R.S. 14:93.4, covered below.

Adding misappropriations together

"When there has been a misappropriation or taking by a number of distinct acts of the offender, the aggregate of the amount of the misappropriations or taking shall determine the grade of the offense" (R.S. 14:67(D)). The subsection states no time window. For the full theft table, including shoplifting, see Louisiana theft laws.

Public officers and public money

Public officials who misappropriate public money are reached by the general theft section and by several offenses against public office.

A felony conviction also affects office itself. Under Article I, Section 10.1 of the Louisiana Constitution, a person convicted of a felony who has exhausted all legal remedies and has not been pardoned may not qualify for or hold elective public office or an "appointment of honor, trust, or profit," unless "more than five years have elapsed since the completion of his original sentence for the conviction." The section does not bar employment by the state or a political subdivision.

Malfeasance in office (R.S. 14:134)

"Malfeasance in office is committed when any public officer or public employee does any of the following: (1) Intentionally refuses or fails to perform any duty lawfully required of him, as such officer or employee. (2) Intentionally performs any such duty in an unlawful manner, including violating the provisions of R.S. 32:43 et seq." The section lists further prongs as well.

The penalty: "Whoever commits the crime of malfeasance in office shall be imprisoned for not more than ten years, with or without hard labor, or fined not more than five thousand dollars, or both" (14:134(C)(1)). The court may also order restitution "to the state if the state suffered a loss as a result of the offense," and "Restitution shall include the payment of legal interest at the rate provided in R.S. 13:4202" (14:134(C)(2)). Malfeasance in office committed by an elected official or public employee during the term or employment may be prosecuted within ten years after the term or employment ends (C.Cr.P. art. 571.2). The ten-year maximum came from a 2024 amendment (HB 852); the earlier maximum was five years.

Public payroll fraud (R.S. 14:138)

Public payroll fraud is committed when "Any person shall knowingly receive any payment or compensation, or knowingly permit his name to be carried on any employment list or payroll for any payment or compensation from the state, for services not actually rendered by himself, or for services grossly inadequate for the payment or compensation received," among other prongs. The penalty is a fine of up to $1,000, imprisonment "with or without hard labor, for not more than two years, or both" (14:138(C)(1)).

Filing false public records (R.S. 14:133)

Filing or depositing for record in a public office, or maintaining as required by law, "with knowledge of its falsity," any "forged document," "wrongfully altered document" or "document containing a false statement or false representation of a material fact" is punishable by "not more than five years with or without hard labor" or a fine of up to $5,000, or both (14:133(A), (C)(1)).

Retirement benefit forfeiture (R.S. 11:293)

A public servant whose first retirement-eligible employment began on or after January 1, 2013 (or who was reemployed, or took elective office, on or after that date) and who is convicted of a "public corruption crime" can lose retirement benefits earned on or after that date (R.S. 11:293(A)(4), (G)). A conviction counts only once it is final and all appellate review is exhausted. The term means "a state or federal felony committed on or after January 1, 2013, in which the sentencing judge finds the public servant acted willfully and in the course and scope of his official capacity and the evidence establishes either of the following: (a) The public servant realized or attempted to realize a financial profit or a financial gain for himself or for a third party," or the second circumstance the section lists. "If the court determines that forfeiture is appropriate, the court may order the forfeiture of the public servant's right to receive any benefit or payment of any kind under this Title except a return of the amount contributed by the public servant to the retirement system without interest." The sentencing court first decides whether the conviction "warrants forfeiture as provided in this Subsection or garnishment as provided in R.S. 11:292," weighing the nature of the offense and the public servant's prior service (R.S. 11:293(B)(1)). The test is any felony meeting that definition, not a fixed list of crimes.

The civil duty not to misappropriate (R.S. 42:1461)

Separately from criminal law, public officials and employees, "by the act of accepting such office or employment assume a personal obligation not to misappropriate, misapply, convert, misuse, or otherwise wrongfully take any funds, property, or other thing of value belonging to or under the custody or control of the public entity." The public entity's civil action "is prescribed by ten years, reckoning from the date on which the breach occurred."

Contractors who misapply construction payments

R.S. 14:202(A) provides that no contractor, subcontractor or agent "who has received money on account of a contract for the construction, erection, or repair of a building, structure, or other improvement, including contracts and mortgages for interim financing, shall knowingly fail to apply the money received as necessary to settle claims for material and labor due for the construction or under the contract."

When more than $1,000 is misapplied, the penalty is a fine of $100 to $500, imprisonment "with or without hard labor for not less than ninety days nor more than six months, or both, for each one thousand dollars in misapplied funds, provided that the aggregate imprisonment shall not exceed five years" (14:202(C)). The offender must also pay the court, for transfer to the person whose payments were misapplied, "an amount equal to the sum of the payments not properly applied" plus resulting legal costs (14:202(D)).

Exploitation of elderly persons and persons with infirmities

R.S. 14:93.4 covers "The intentional expenditure, diminution, or use by any person, including a caregiver, of the property or assets of a person with an infirmity, an adult with a disability, or a person who is elderly" without the person's express voluntary consent "or by means of fraudulent conduct, practices, or representations." The section also reaches financial exploitation and misuse of a power of attorney or guardianship. For this section, "elderly" means "any individual sixty years of age or older" (R.S. 14:93.3(C)).

The penalty is a fine "not more than ten thousand dollars or imprisoned, with or without hard labor, for not more than ten years, or both." On a second or later conviction, "the offender shall be imprisoned, with or without hard labor, for not less than one year nor more than ten years and may, in addition, be required to pay a fine of not more than twenty thousand dollars" (14:93.4(B)). A person convicted, or who enters a plea agreement, is barred from access to the assets of the victim or of any other elderly or disabled person and from appointment as power of attorney or guardian for them, and a person convicted "shall be ordered to make full restitution to the victim and any other person who has suffered a financial loss as a result of the offense" (14:93.4(C), (D)). The section was last amended by Acts 2025, No. 186. For warning signs and how to report, see our guide to elder financial exploitation.

Banks and false accounting

• Bank fraud (R.S. 14:71.1). Whoever "knowingly executes, or attempts to execute, a scheme or artifice" to defraud a financial institution, or to obtain its property "by means of false or fraudulent pretenses, practices, transactions, representations, or promises," faces imprisonment "with or without hard labor, for not more than ten years," or a fine of up to $100,000, or both. On a second or later conviction the range is "not less than one year nor more than ten years" (14:71.1(B)). Full restitution is mandatory (14:71.1(C)). Here "financial institution" means "any federally insured depository institution chartered under the laws of the United States, this state, or any other state" (14:71.1(D)).
• False accounting (R.S. 14:70). Knowingly rendering a false financial statement of account, by a person obliged to account, is punishable by a fine of up to $500 or up to six months, or both.

Forgery in Louisiana

What forgery means

R.S. 14:72(A): "It shall be unlawful to forge, with intent to defraud, any signature to, or any part of, any writing purporting to have legal efficacy." "Forge" means "To alter, make, complete, execute, or authenticate any writing so that it purports: (i) To be the act of another who did not authorize that act; (ii) To have been executed at a time or place or in a numbered sequence other than was in fact the case; or (iii) To be a copy of an original when no such original existed" (14:72(C)(1)(a)).

"Writing" is broad: "(a) Printing or any other method of recording information; (b) Money, coins, tokens, stamps, seals, credit cards, badges, and trademarks; and (c) Symbols of value, right, privilege, or identification" (14:72(C)(2)).

Uttering is the same offense

R.S. 14:72 has no separate uttering offense. "Issuing, transferring, or possessing with intent to defraud, a forged writing, known by the offender to be a forged writing, shall also constitute a violation of the provisions of this Section" (14:72(B)).

Penalty

Forgery has no degrees and no value tiers. "Whoever commits the crime of forgery shall be fined not more than five thousand dollars, or imprisoned, with or without hard labor, for not more than ten years, or both" (14:72(D)). Because hard labor is available, forgery is a felony at any amount.

Related forgery and counterfeit offenses

• Monetary instrument abuse (R.S. 14:72.2). Whoever "makes, issues, possesses, sells, or otherwise transfers a counterfeit or forged monetary instrument" of a government, organization or person "with intent to deceive or defraud another person" faces a fine of $5,000 to $1,000,000 or imprisonment "with or without hard labor, for not more than ten years but not less than six months, or both." The section also covers implements for making such instruments (14:72.2(B)), defines "forged" to include washing ink from a monetary instrument with intent to defraud (14:72.2(D)(2)), and sets 1 to 10 years for a second or later conviction (14:72.2(C)).
• Fraudulent identification documents (R.S. 14:70.7). Possession: up to $500 or six months, or both. Distributing, manufacturing or producing: up to $5,000 or "with or without hard labor for not more than three years, or both."
• Forged academic records (R.S. 14:72.1). Using them to obtain admission or financial aid: up to $5,000 or up to six months, or both.
• Forged certificate of insurance or insurance card (R.S. 14:72.1.1). Producing, manufacturing or distributing: up to $5,000 or "with or without hard labor for not more than five years, or both." Knowingly possessing one: up to $500 or up to six months, or both (14:72.1.1(B)(2)).
• Fraudulent postsecondary degree (R.S. 14:72.5). Up to $500 or up to six months, or both.
• Forged motor vehicle inspection certificate (R.S. 14:72.6). Up to $5,000, "imprisoned with or without hard labor for not more than five years, or both."
• Access device fraud (R.S. 14:70.4). Graded by value like theft; at $25,000 or more the offender "shall be imprisoned at hard labor for not more than twenty years, fined not more than fifty thousand dollars, or both."

If a check was stolen and altered, our guide to mail theft and check washing covers the victim side.

Worthless checks

A bad check is its own offense. "Issuing worthless checks is the issuing, in exchange for anything of value, whether the exchange is contemporaneous or not, with intent to defraud, of any check, draft, or order for the payment of money upon any bank or other depository, knowing at the time of the issuing that the offender has not sufficient credit with the bank, or other depository for the payment of such check, draft, or order in full upon its presentation" (R.S. 14:71(A)(1)(a)). Failing to pay within ten days after notice of nonpayment "shall be presumptive evidence of his intent to defraud" (14:71(A)(2)). The penalty is graded by amount.

Louisiana embezzlement and forgery offenses at a glance

Sentencing and probation

The ranges above are statutory maximums (and, for 14:72.2, 14:202 and repeat offenses under 14:71.1 and 14:93.4, minimums the statute itself sets). Prison is not automatic. Under C.Cr.P. art. 893(A), "the court, after a first, second, or third conviction of a noncapital felony, may suspend, in whole or in part, the imposition or execution of either or both sentences, where suspension is allowed under the law, and in either or both cases place the defendant on probation under the supervision of the division of probation and parole."

Prior felonies can raise the range. Under the habitual offender law, a person convicted of a second felony after a prior felony conviction faces "a determinate term not less than one-third the longest term and not more than twice the longest term prescribed for a first conviction" when the second felony is not punishable by life on a first conviction (R.S. 15:529.1(A)(1)), with longer ranges for third and later felonies. For how Louisiana sorts felonies and misdemeanors in general, see felony vs misdemeanor in Louisiana.

Time limits for prosecution

Except as provided in Articles 571, 571.1 and 571.2, C.Cr.P. art. 572(A) sets the periods for offenses not punishable by death or life imprisonment:

"(1) Six years, for a felony necessarily punishable by imprisonment at hard labor. (2) Four years, for a felony not necessarily punishable by imprisonment at hard labor. (3) Two years, for a misdemeanor punishable by a fine, or imprisonment, or both. (4) Six months, for a misdemeanor punishable only by a fine or forfeiture."

Applied to the theft tiers: for theft of $25,000 or more, any prison term is "at hard labor," though the section also allows a fine alone. The $1,000-to-$25,000 tiers allow prison "with or without hard labor," so they are felonies not necessarily punishable at hard labor and take the four-year period. Theft under $1,000 takes the two-year misdemeanor period.

For embezzlement-type cases the start date can be delayed. Under C.Cr.P. art. 573, "The time limitations established by Article 572 shall not commence to run as to the following offenses until the relationship or status involved has ceased to exist when: (1) Except as provided in Article 571.2, the offense charged is based on the misappropriation of any money or thing of value by one who, by virtue of his office, employment, or fiduciary relationship, has been entrusted therewith or has control thereof. (2) The offense charged is extortion (R.S. 14:66) or false accounting (R.S. 14:70) committed by a public officer or employee in his official capacity." This rule delays when the clock starts; it does not lengthen the period itself.

Since August 1, 2026, C.Cr.P. art. 571.2 (Acts 2026, No. 364) sets a separate period for six offenses committed by an elected official or public employee during the term or employment: abuse of office (R.S. 14:134.3), bribery of a candidate (R.S. 18:1469), bribery of voters (R.S. 18:1461), corrupt influencing (R.S. 14:120), malfeasance in office (R.S. 14:134) and public bribery (R.S. 14:118). For those offenses the time limitation is "ten years after the official's term of office during which the offense was committed ends or the official otherwise leaves or vacates the office, whichever is sooner, or ten years after the public employee's employment during which the offense was committed terminates." For civil filing deadlines, see the Louisiana statute of limitations guide.

Recent changes

• Theft tiers. The current $1,000, $5,000 and $25,000 tiers in R.S. 14:67 carry Acts 2024, No. 267 as the last act in the section's history.
• Malfeasance in office. A 2024 amendment (HB 852) raised the maximum prison term in R.S. 14:134 from five to ten years. The section was amended again by Acts 2025, Nos. 107 and 399.
• Elder exploitation, bank fraud and access devices. Acts 2025, No. 186 (effective August 1, 2025) added financial exploitation, a penalty for a second conviction and mandatory full restitution to R.S. 14:93.4 and replaced "aged" with "elderly." Acts 2025, No. 188 added the 1-to-10-year range for a second or later bank fraud conviction (14:71.1(B)), and R.S. 14:70.4 was amended by Acts 2025, No. 28.
• Time limits. Acts 2026, No. 364, effective August 1, 2026, enacted C.Cr.P. art. 571.2 (ten years after leaving office or employment for malfeasance in office and five other public-corruption offenses by elected officials and public employees) and made arts. 572 and 573(1) yield to it.

Federal law separately reaches embezzlement from banks and federal programs and mail or wire fraud schemes; see our embezzlement and forgery laws by state hub. For where to report a fraud scheme, see Louisiana scam and fraud laws.

Related pages

• Embezzlement and forgery laws by state
• Louisiana theft laws
• Felony vs misdemeanor in Louisiana
• Louisiana scam and fraud laws
• Louisiana statute of limitations

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

Last updated: 2026-10-18.

Frequently Asked Questions

Is embezzlement a felony in Louisiana?

Generally yes at $1,000 or more. Embezzlement is prosecuted as theft under R.S. 14:67, and theft of $1,000 or more carries prison with or without hard labor, which makes it a felony under R.S. 14:2. Below $1,000 it is a misdemeanor unless the person has two or more prior theft convictions.

What is the penalty for embezzlement in Louisiana?

Under R.S. 14:67(B): up to 20 years at hard labor or a $50,000 fine at $25,000 or more; up to 10 years or $10,000 at $5,000 to under $25,000; up to 5 years or $3,000 at $1,000 to under $5,000; and up to 6 months or $1,000 below $1,000. Each tier also allows both prison and a fine.

How is embezzlement different from theft in Louisiana?

Louisiana does not separate them. R.S. 14:67 covers both the misappropriation and the taking of anything of value belonging to another, so an employee or agent who misuses property already in hand commits the same offense as someone who takes it.

What happens if a public official steals public money in Louisiana?

The theft is graded under R.S. 14:67, and malfeasance in office under R.S. 14:134 is punishable by up to 10 years with or without hard labor or a $5,000 fine, plus possible restitution to the state with legal interest. A felony that qualifies as a public corruption crime can also lead to forfeiture or garnishment of retirement benefits earned since January 1, 2013 under R.S. 11:293. A felony conviction also bars elective office and appointments of honor, trust or profit until five years after the sentence ends, unless pardoned (La. Const. art. I, sec. 10.1).

Is forgery a felony in Louisiana?

Yes. R.S. 14:72(D) punishes forgery with a fine up to $5,000, up to 10 years with or without hard labor, or both, regardless of the amount. Knowingly issuing, transferring or possessing a forged writing with intent to defraud is the same offense (R.S. 14:72(B)).

Is signing someone else’s name on a check forgery in Louisiana?

R.S. 14:72(C)(1) defines forge to include making or executing a writing so that it purports to be the act of another who did not authorize that act. The offense also requires intent to defraud (R.S. 14:72(A)).

How long does Louisiana have to prosecute embezzlement?

Under C.Cr.P. art. 572, six years for a felony necessarily punishable at hard labor, four years for a felony not necessarily punishable at hard labor (which includes theft of $1,000 to under $25,000), and two years for misdemeanors punishable by fine or imprisonment. For misappropriation by someone entrusted with money through an office, job or fiduciary relationship, the period does not start until the relationship ends (art. 573(1)). Malfeasance in office and five other corruption offenses committed by an elected official or public employee during the term or employment may be prosecuted until ten years after the term or employment ends (art. 571.2).