Maine Embezzlement and Forgery Laws: Theft Classes and Penalties

Maine's Criminal Code (Title 17-A) has no offense named embezzlement. Section 351 makes theft "a single crime embracing" embezzlement, and keeping entrusted property is theft under 17-A M.R.S. 353 or 358, a Class C crime (up to 5 years) when the value is more than $1,000 and a Class B crime (up to 10 years) above $10,000.

Maine grades crimes in Classes A to E and Title 17-A never defines the word "felony," so this page uses the classes the statutes use. A fiduciary's or a government or bank agent's knowing misuse of property is a separate crime, misuse of entrusted property (17-A M.R.S. 903). Forgery runs from Class D to Class B (17-A M.R.S. 702, 703). 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 Maine Criminal Code theft chapter as it applies to embezzlement (17-A M.R.S. 351, 352, 353, 358, 361, 361-A), misuse of entrusted property (903), the forgery chapter (701 to 708), public-servant offenses (456, 608), the financial-institution insider rules in 9-B M.R.S. 466(5) to (7), (11) and (12), the municipal treasurer rule in 30-A M.R.S. 5604, MainePERS benefit forfeiture (5 M.R.S. 17062), the impeachment and removal clauses of the Maine Constitution, sentencing classes and fines (1604, 1704), restitution (2003, 2005) and time limits (17-A M.R.S. 8). It does not cover the full theft table (see Maine theft laws), identity theft, scam reporting, federal offenses, civil lawsuits or local ordinances.

What is embezzlement in Maine?

Embezzlement is a form of theft. 17-A M.R.S. 351 provides:

"Conduct denominated theft in this chapter constitutes a single crime embracing the separate crimes such as those heretofore known as larceny, larceny by trick, larceny by bailee, embezzlement, false pretenses, extortion, blackmail, shoplifting and receiving stolen property. An accusation of theft may be proved by evidence that it was committed in any manner that would be theft under this chapter, notwithstanding the specification of a different manner in the complaint, information or indictment, subject only to the power of the court to ensure a fair trial by granting a continuance or other appropriate relief if the conduct of the defense would be prejudiced by lack of fair notice or by surprise. If the evidence is sufficient to permit a finding of guilt of theft in more than one manner, no election among those manners is required."

The old Title 17 chapter on "Larceny and Embezzlement," including its embezzlement and cashier-embezzlement sections (17 M.R.S. 2107, 2108), was repealed in 1975 when the Criminal Code was enacted.

Two theft sections reach the conduct usually called embezzlement.

Theft by unauthorized taking or transfer (17-A M.R.S. 353). A person is guilty of theft if "The person obtains or exercises unauthorized control over the property of another with intent to deprive the other person of the property." Under 353(2), "'exercises unauthorized control' includes but is not limited to conduct formerly defined or known as common law larceny by trespassory taking, larceny by conversion, larceny by bailee and embezzlement."

Theft by misapplication of property (17-A M.R.S. 358(1)(A)) covers money held for someone else:

"The person obtains property from anyone or personal services from an employee upon agreement, or subject to a known legal obligation, to make a specified payment or other disposition to a 3rd person or to a fund administered by that person, whether from that property or its proceeds or from that person's own property to be reserved in an equivalent or agreed amount, if that person intentionally or recklessly fails to make the required payment or disposition and deals with the property obtained or withheld as that person's own."

Inference for government and bank employees

17-A M.R.S. 358(3): "Proof that a person is an officer or employee of the government or of a financial institution gives rise to a permissible inference under the Maine Rules of Evidence, Rule 303 that the person: A. Knows of any legal obligation relevant to the person's liability under this section; and B. Dealt with the property as the person's own if the person fails to pay or account upon lawful demand, or if an audit reveals a shortage or falsification of the person's accounts."

Claim of right

17-A M.R.S. 361: "It is an affirmative defense to prosecution under this chapter that the defendant acted in good faith under a claim of right to property or services involved, including, in cases of theft of a trade secret, that the defendant rightfully knew the trade secret or that it was available to the defendant from a source other than the owner of the trade secret."

How is embezzlement graded in Maine?

Maine's Criminal Code does not label crimes as felonies or misdemeanors. Title 17-A never defines "felony"; the word appears only in the felony murder section. Theft, including embezzlement, is graded by class under 17-A M.R.S. 353(1):

• Class B when "The value of the property is more than $10,000," when "The property stolen is a firearm or an explosive device," or when "The person is armed with a dangerous weapon at the time of the offense" (section 358 has the same three Class B rules).
• Class C when "The value of the property is more than $1,000 but not more than $10,000," or when "The person has 2 or more prior convictions for any combination of the Maine offenses listed in this subparagraph or for engaging in substantially similar conduct to that of the Maine offenses listed in this subparagraph in another jurisdiction."
• Class D when "The value of the property is more than $500 but not more than $1,000."
• Class E for the base offense in 353(1)(A).

Theft by misapplication under section 358 uses the same value tiers (Class B over $10,000, Class C over $1,000 up to $10,000, Class D over $500 up to $1,000, Class E otherwise). It is also Class C at any value for a person with 2 or more listed prior convictions (358(1)(B)(9)) and Class B at any value for a payroll processor with 2 or more listed prior convictions (358(1)(B)(8)), and it has one lower value line: "The value of the property is more than $2,000 and the person is a payroll processor. Violation of this paragraph is a Class B crime" (358(1)(B)(4)). For the other theft tiers and offenses, see Maine theft laws.

Adding several takings together

17-A M.R.S. 352(5)(E): "Amounts of value involved in thefts committed pursuant to one scheme or course of conduct, whether from the same person or several persons, may be aggregated to charge a single theft of appropriate class or grade." If no minimum value can be established, "the value is deemed to be an amount less than $500" (352(5)(D)).

No victim-age enhancement for theft

The theft chapter has no reclassification by victim age. Two vulnerable-person rules apply instead: the 903(4) tiers for misuse of entrusted property, below, and an evidentiary inference in the theft chapter. Under 17-A M.R.S. 361-A(3), "Proof that a defendant possessed or controlled property of a person who, by reason of physical illness or mental illness or mental defect, including, but not limited to, dementia and other cognitive impairments, is manifestly unable or known by the defendant to be unable to make a reasonable judgment with respect to the disposition of the property or proof that a defendant obtained possession or control of the property by undue influence gives rise to a permissible inference under the Maine Rules of Evidence, Rule 303 that the defendant obtained or exercised unauthorized control over the property with the intent to deprive the owner of the property."

Misuse of entrusted property

17-A M.R.S. 903(1): "A person is guilty of misuse of entrusted property if that person deals with property that has been entrusted to that person as a fiduciary, or property of the government or of a financial institution, in a manner that that person knows is a violation of that person's duty and that involves a substantial risk of loss to the owner or to a person for whose benefit the property was entrusted."

"Except as provided in subsection 4, misuse of entrusted property is a Class D crime" (903(3)). Subsection 4 raises the class for vulnerable victims:

"If a misuse of entrusted property results in the loss of a vulnerable person's property or the loss of property entrusted to a person for the benefit of a vulnerable person and, at the time of the offense, the owner or the beneficiary of the property is a vulnerable person: A. If the value of the property is more than $1,000 but not more than $10,000, the misuse of entrusted property is a Class C crime; and B. If the value of the property is more than $10,000, the misuse of entrusted property is a Class B crime."

"Vulnerable person" here means "an incapacitated adult as defined in Title 22, section 3472, subsection 10 or a dependent adult as defined in Title 22, section 3472, subsection 6." There is no age line; the test is incapacity or dependency. For warning signs of financial exploitation and how families report it, see our guide to elder financial fraud.

Public officials and public money

Title 17-A has no separate offense for a public officer's embezzlement of public money. A public employee who keeps public funds is reached through theft (353), theft by misapplication with the 358(3) inference, and misuse of government property under 903. Related offenses:

• Tampering with public records or information (17-A M.R.S. 456): a person who "Knowingly makes a false entry in or false alteration of any record, document or thing belonging to or received or kept by the government or required by law to be kept by others for the information of the government" commits a Class D crime.
• Official oppression (17-A M.R.S. 608): a public servant who, "acting with the intention to benefit that person or another or to harm another, that person knowingly commits an unauthorized act that purports to be an act of that person's office or knowingly refrains from performing a duty imposed on that person by law or clearly inherent in the nature of that person's office" commits a Class E crime.
• Municipal treasurers (30-A M.R.S. 5604): "The treasurer of any municipality shall not pay out any funds for an account or claim against the municipality unless the account or claim is itemized and declared to be a public record." A violation "is a Class E crime, punishable by a fine of not more than $300 or by imprisonment for not more than 30 days, or both."

Retirement benefit forfeiture

Under 5 M.R.S. 17062, "If a member is convicted of or pleads guilty or no contest to a crime committed in connection with the member's public office or public employment or to a crime the member's position placed the member in a position to commit, the member's right to receive any benefit or payment of any kind under this Part is subject to the following."

• "A. If the penalties for the crime are greater than or equal to the penalties for a Class C crime, the court may order the forfeiture of the member's right to receive any benefit or payment of any kind under this Part except a return of the amount contributed by the member to the retirement system without interest, subject to paragraph B."
• "B. If the court orders the member to make restitution to the State or any political subdivision of the State for monetary loss incurred as a result of the crime, the court may order that restitution payments be made by the retirement system from the amount contributed by the member to the retirement system."

The forfeiture is discretionary ("the court may order") and applies to the retirement system governed by that Part of Title 5.

Office and the constitution

The Maine Constitution ties disqualification from office to impeachment. Under article IV, part 2, section 7, a judgment on impeachment "shall not extend farther than to removal from office, and disqualification to hold or enjoy any office of honor, trust or profit under this State. But the party, whether convicted or acquitted, shall nevertheless be liable to indictment, trial, judgment and punishment according to law." Article IX, section 5 provides that a person holding civil office "may be removed by impeachment, for misdemeanor in office," and that any officeholder may be removed by the Governor on the address of both branches of the Legislature.

Bank and financial-institution insiders

Title 9-B sets rules for directors, officers, agents and employees of financial institutions. Under 9-B M.R.S. 466(7), such a person "may not, with intent to deceive, make a false or misleading statement or entry or omit a statement or entry that should be made in a book, account, report or statement of the institution." The general penalty in 466(11) applies: "A. A person responsible for an act or omission expressly declared to be a criminal offense by statutes pertaining to the supervision of financial institutions and for which no other penalty has been provided by statute commits a Class E crime, except notwithstanding Title 17-A, section 1704, a fine of not more than $5,000 may be imposed upon an individual. A-1. A person who violates paragraph A with the intent to defraud commits a Class C crime."

Section 466 also bars an insider from receiving "any fee, commission, gift or thing of value" for procuring a loan from the institution, other than expenses of purely legal services such as title examination and drafting mortgages (466(5)), and from concealing a transaction of the institution from its officials or the Bureau of Financial Institutions (466(6)); these carry the 466(11) penalties, and "Except as otherwise specifically provided, violation of this section is a strict liability crime" (466(12)). Taking an institution's money is reached by the theft sections and by misuse of financial-institution property under 17-A M.R.S. 903.

What is forgery in Maine?

17-A M.R.S. 703(1): "A person is guilty of forgery if, with the intent to defraud or deceive another person or government: A. The person falsely makes, completes, endorses or alters a written instrument, or knowingly utters or possesses such an instrument." Uttering and knowing possession are part of the same offense. Under 703(1)(B), it is also forgery when "The person causes another, by deception, to sign or execute a written instrument, or utters such an instrument."

The definitions in 17-A M.R.S. 701 apply to sections 702 and 703. "Written instrument" "includes any token, coin, stamp, seal, badge, trademark, credit card, absentee ballot application, absentee ballot envelope, medical drug prescription form, other evidence or symbol of value, right, privilege or identification, and any paper, document or other written instrument containing written or printed matter or its equivalent." On signatures, a person "falsely makes" a written instrument "when that person makes or draws a complete written instrument in its entirety, or an incomplete written instrument, that purports to be an authentic creation of its ostensible author, maker or drawer, but that is not such, either because the ostensible maker or drawer is fictitious or because, if real, the ostensible maker or drawer did not authorize the making or drawing of the written instrument."

Grades of forgery

Forgery under section 703 is graded by face value:

• Class D for the base offense (703(1)(A)) and for causing another by deception to sign (703(1)(B)); the Class C and Class B tiers below apply to both (703(1)(A-1), (B-1)).
• Class C when "The face value of the written instrument or the aggregate value of the instruments is more than $1,000 but not more than $10,000," or when the person, at the time of the forgery, "has 2 or more prior convictions" of the kinds the subparagraph lists.
• Class B when "The face value of the written instrument or the aggregate value of the instruments is more than $10,000."

Under 703(3), "Amounts of value involved in forgeries may be aggregated in the same manner as provided in section 352, subsection 5, paragraph E."

Aggravated forgery

17-A M.R.S. 702 sets a Class B crime regardless of amount for the most sensitive instruments. A person is guilty of aggravated forgery if, "with intent to defraud or deceive another person or government, that person falsely makes, completes, endorses or alters a written instrument, or knowingly utters or possesses such an instrument, and the instrument is: A. Part of an issue of money, stamps, securities or other valuable instruments issued by a government or governmental instrumentality; B. Part of an issue of stocks, bonds or other instruments representing interests in or claims against an organization or its property; C. A will, codicil or other instrument providing for the disposition of property after death," or "D. A public record or an instrument filed or required or authorized by law to be filed in or with a public office or public employee." "Aggravated forgery is a Class B crime."

For the victim side of stolen and altered checks, see our guide to mail theft and check washing.

Other offenses in the forgery chapter

• Possession of forgery devices (704): making or possessing "with knowledge of its character any plate, die or other device, apparatus, equipment or article specifically designed or adapted for use in committing aggravated forgery or forgery." "Possession of forgery devices is a Class E crime."
• Criminal simulation (705): making or altering property "so that it appears to have an age, rarity, quality, composition, source or authorship that it does not in fact possess," with intent to defraud, is Class E; altering, removing or obscuring a firearm's make, model or serial number "With intent to defraud or to prevent identification" is Class C.
• Suppressing a recordable instrument (706): falsifying, destroying, removing or concealing "any will, deed, mortgage, security instrument or other writing for which the law provides public recording, whether or not it is in fact recorded," with intent to defraud. "Suppressing a recordable instrument is a Class E crime."
• Falsely filing a recordable instrument (706-A): filing such a writing, "with intent to defraud, harass or intimidate," while "knowing or believing the writing to be false or without legal authority." "Falsely filing a recordable instrument is a Class D crime."
• Falsifying private records (707): with intent to defraud, "Makes a false entry in the records of an organization," among other acts. "Falsifying private records is a Class E crime."
• Falsifying health care records (707-A): Class D, or Class C where reliance on the falsification results in the harms the section specifies.
• Negotiating a worthless instrument (708): "The person intentionally issues or negotiates a negotiable instrument knowing that it will not be honored by the maker or drawee." The base offense is Class E; it is Class D above $500, Class C above $1,000 and Class B above $10,000 in face or aggregate value, and the section also has a prior-conviction tier.

Maine embezzlement and forgery offenses at a glance

The maximums come from 17-A M.R.S. 1604(1): "Unless a different maximum term of imprisonment is specified by statute, the maximum term of imprisonment is as follows: A. In the case of a Class A crime, 30 years; B. In the case of a Class B crime, 10 years; C. In the case of a Class C crime, 5 years; D. In the case of a Class D crime, less than one year; or E. In the case of a Class E crime, 6 months." Fines come from 17-A M.R.S. 1704: $20,000 for Class B, $5,000 for Class C, $2,000 for Class D and $1,000 for Class E. These are maximums, not required sentences. For Maine's class system, see Maine crime classes and sentences.

Restitution

Maine courts "shall, whenever practicable, inquire of a prosecutor, law enforcement officer or victim with respect to the extent of the victim's financial loss and shall order restitution when appropriate" (17-A M.R.S. 2003(1)). If the court decides not to impose restitution, it "shall state in open court or in writing the reasons for not imposing restitution" (2003(2)).

Under 17-A M.R.S. 2005(1), "Restitution may be authorized, in whole or in part, as compensation for economic loss. In determining the amount of restitution authorized, the following must be considered: A. The contributory misconduct of the victim; B. Failure to report the crime to a law enforcement officer within 72 hours after its occurrence, without good cause for failure to report within that time; and C. The present and future financial capacity of the offender to pay restitution."

Time limits for prosecution

Under 17-A M.R.S. 8(2), "a prosecution for a Class A, Class B or Class C crime must be commenced within 6 years after it is committed and a prosecution for a Class D or Class E crime must be commenced within 3 years after it is committed."

Section 8(5) adds two extensions after the regular period has expired:

• "A. Any crime based upon breach of fiduciary obligation, within one year after discovery of the crime by an aggrieved party or by a person who has a legal duty to represent an aggrieved party, and who is not a party to the crime, whichever occurs first";
• "B. Any crime based upon official misconduct by a public servant, at any time when such person is in public office or employment or within 2 years thereafter."

"This subsection shall in no event extend the limitation period otherwise applicable by more than 5 years" (8(5)(C)). The periods do not run "During any time when the accused is absent from the State, but in no event shall this provision extend the period of limitation otherwise applicable by more than 5 years" (8(3)(A)). A crime that "consists of a continuing course of conduct" is committed "at the time when the course of conduct or the defendant's complicity therein is terminated" (8(6)(A)). For civil deadlines, see the Maine statute of limitations guide.

Recent changes

The core sections have not been substantively amended in years: the theft sections 353 and 358 and forgery section 703 were last amended in 2007, and misuse of entrusted property (903) and the vulnerable-person inference (361-A) in 2013. PL 2025, c. 617 amended 17-A M.R.S. 8, subsections 1 and 2-A, which concern homicide and sex offenses; the limitation periods quoted on this page were not changed. A 2025 revisor's correction act (RR 2025, c. 2, Part F) made non-substantive corrections to several sections on this page, including 456, 608, 702, 704, 706 and 707.

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

Related pages

• Embezzlement and forgery laws by state
• Maine theft laws
• Maine crime classes and sentences
• Maine scam and fraud laws
• Maine statute of limitations

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

Last updated: 2026-10-18.

Frequently Asked Questions

Is embezzlement a felony in Maine?

Maine's Criminal Code does not use the felony label; Title 17-A grades crimes in Classes A to E. Embezzlement is theft, a Class C crime (up to 5 years) above $1,000 and a Class B crime (up to 10 years) above $10,000, and Class C at any value with two or more listed prior convictions (17-A M.R.S. 353, 1604).

What is the penalty for embezzlement in Maine?

By class: Class B up to 10 years and a $20,000 fine, Class C up to 5 years and $5,000, Class D less than one year and $2,000, and Class E up to 6 months and $1,000 (17-A M.R.S. 1604, 1704). The court orders restitution when appropriate and must state its reasons if it does not (17-A M.R.S. 2003).

Does Maine have a crime called embezzlement?

Not in the Criminal Code. 17-A M.R.S. 351 makes theft a single crime embracing embezzlement, and the old Title 17 embezzlement sections were repealed in 1975. Misuse of entrusted property under 17-A M.R.S. 903 separately covers fiduciaries and holders of government or bank property.

What happens to a public employee who takes public money in Maine?

It is prosecuted as theft or misuse of entrusted property, and a government employee's status supports an inference that the person knew the payment obligation (17-A M.R.S. 358(3)). For a job-related crime with at least Class C penalties, a court may order forfeiture of MainePERS benefits except the member's own contributions without interest (5 M.R.S. 17062).

Is forgery a felony in Maine?

The Criminal Code uses classes instead. Forgery is a Class D crime, Class C above $1,000 or with two listed prior convictions, and Class B above $10,000; aggravated forgery of money, securities, wills or public records is Class B at any value (17-A M.R.S. 702, 703).

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

Under 17-A M.R.S. 701(3), a person falsely makes an instrument when it purports to be the authentic creation of its maker but is not, because the maker is fictitious or did not authorize it. Forgery also requires intent to defraud or deceive (17-A M.R.S. 703).

How long does Maine have to charge embezzlement?

Generally six years for Class A, B or C crimes and three years for Class D or E (17-A M.R.S. 8(2)), not counting time the accused is absent from the State, up to 5 extra years (8(3)(A)). For a crime based on breach of fiduciary obligation, prosecution may also start within one year after discovery, but no more than 5 years past the regular period (17-A M.R.S. 8(5)).