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

Maryland's Criminal Law article folds embezzlement into the single crime of theft. Under Md. Code, Crim. Law 7-102(a), theft "constitutes a single crime and includes the separate crimes formerly known as" larceny, larceny after trust and embezzlement, among others, and it is generally a felony once the value reaches $1,500 (7-104(g)).

Maryland also keeps one offense under the old name. A fiduciary who fraudulently misappropriates money held in trust commits "the misdemeanor of embezzlement" under 7-113, which carries 1 to 5 years in prison at any amount and has no time limit for prosecution. Forgery is called counterfeiting: counterfeiting or uttering a check, deed, will, lease or other listed instrument is a felony carrying up to 10 years (8-601, 8-602). 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 Maryland Criminal Law sections on theft as it applies to embezzlement (Crim. Law 7-101 to 7-104, 7-109 and 7-110), fiduciary misappropriation (7-113), defalcation by revenue officers (7-114), exploitation of vulnerable adults and people 68 or older (8-801), the partnership and corporate-officer offenses in 8-401 and 8-402, the records and will-custody offenses in 8-701 and 8-702, the counterfeiting and forgery sections in Title 8, Subtitle 6, gift card forgery (8-409), bad checks (8-103 and 8-106), the bank and mortgage-lender offenses in Financial Institutions 5-803, 5-804, 6-903 and 11-523, pension forfeiture under State Personnel and Pensions 21-701 to 21-704, and the time limits in Courts and Judicial Proceedings 5-106. It does not cover the full theft value table (see Maryland theft laws), credit card offenses, identity theft in depth, scams and victim reporting, federal offenses, civil lawsuits or local ordinances.

What is embezzlement in Maryland?

For most people, embezzlement in Maryland is theft. Crim. Law 7-102(a) provides:

"Conduct described as theft in this part constitutes a single crime and includes the separate crimes formerly known as: (1) larceny; (2) larceny by trick; (3) larceny after trust; (4) embezzlement; (5) false pretenses; (6) shoplifting; and (7) receiving stolen property."

The basic theft section, 7-104(a), provides that "a person may not willfully or knowingly obtain or exert unauthorized control over property, if the person: (1) intends to deprive the owner of the property; (2) willfully or knowingly uses, conceals, or abandons the property in a manner that deprives the owner of the property; or (3) uses, conceals, or abandons the property knowing the use, concealment, or abandonment probably will deprive the owner of the property."

Two definitions in 7-101 fill in those terms:

• Exert control (7-101(d)(1)): "includes to take, carry away, appropriate to a person's own use or sell, convey, or transfer title to an interest in or possession of property."
• Deprive (7-101(c)): "to withhold property of another: (1) permanently; (2) for a period that results in the appropriation of a part of the property's value; (3) with the purpose to restore it only on payment of a reward or other compensation; or (4) to dispose of the property or use or deal with the property in a manner that makes it unlikely that the owner will recover it."

How is embezzlement different from other theft?

Because theft is one crime, the form it takes does not change the charge. Under 7-109(a), "a charge of theft may be proved by evidence that the theft was committed in a manner that is theft under this part, even if a different manner is specified in the information, indictment, warrant, or other charging document."

Section 7-110(a)(1) states that it "is not a defense to the crime of theft that the defendant has an interest in the property that was the subject of the theft if another also has an interest in or right to possess the property that the defendant is not entitled to infringe."

Section 7-110(c) lists defenses to theft, including that "(1) the defendant acted under a good faith claim of right to the property involved" and that "(2) the defendant acted in the honest belief that the defendant had the right to obtain or exert control over the property as the defendant did."

Fiduciary misappropriation: the "misdemeanor of embezzlement" (7-113)

The one Criminal Law offense still named embezzlement is aimed at fiduciaries. Crim. Law 7-113 provides:

"(a) A fiduciary may not: (1) fraudulently and willfully appropriate money or a thing of value that the fiduciary holds in a fiduciary capacity contrary to the requirements of the fiduciary's trust responsibility; or (2) secrete money or a thing of value that the fiduciary holds in a fiduciary capacity with a fraudulent intent to use the money or thing of value contrary to the requirements of the fiduciary's trust responsibility. (b) A person who violates this section is guilty of the misdemeanor of embezzlement and on conviction is subject to imprisonment for not less than 1 year and not exceeding 5 years."

The statute labels this offense a misdemeanor, but it carries a prison term of at least 1 year and up to 5 years, and it has no dollar threshold. Subsection (c) makes a violator "subject to § 5-106(b) of the Courts Article," which lets the State prosecute "at any time" (see the time-limits section below).

Is embezzlement a felony in Maryland?

When embezzlement is charged as theft, generally yes from $1,500. Under 7-104(g)(1), theft of property or services with a value of "at least $1,500 but less than $25,000 is guilty of a felony" and "is subject to imprisonment not exceeding 5 years or a fine not exceeding $10,000 or both." The felony tiers rise to up to 10 years or $15,000 from $25,000, and up to 20 years or $25,000 at $100,000 or more.

Below $1,500, theft is a misdemeanor. From $100 to under $1,500, the penalty for "a first conviction" is up to 6 months or a $500 fine or both, and "for a second or subsequent conviction," up to 1 year or $500 or both (7-104(g)(2)). Under $100, it is up to 90 days or $500 or both (7-104(g)(3)). At every tier, the person "shall restore the property taken to the owner or pay the owner the value of the property or services." Our Maryland theft laws page covers the full table.

A fiduciary prosecuted under 7-113 instead faces the 1-to-5-year term described above, whatever the amount.

Repeat theft under $1,500

A person "who has four or more prior convictions under this subtitle and who is convicted of theft of property or services with a value of less than $1,500" under 7-104(g)(2) "is guilty of a misdemeanor" and "is subject to imprisonment not exceeding 5 years or a fine not exceeding $5,000 or both" (7-104(g)(4)). The court may not impose those penalties "unless the State's Attorney serves notice on the defendant or the defendant's counsel before the acceptance of a plea of guilty or nolo contendere or at least 15 days before trial" that the State will seek them, listing the alleged prior convictions (7-104(g)(5)).

Adding up a series of thefts and valuing a check

• Aggregation (7-103(f)(1)). "When theft is committed in violation of this part under one scheme or continuing course of conduct, whether from the same or several sources: (i) the conduct may be considered as one crime; and (ii) the value of the property or services may be aggregated in determining whether the theft is a felony or a misdemeanor." Under 7-103(f)(2), multiple thefts by the same person "in multiple counties under one scheme or continuing course of conduct may be joined and prosecuted in any county in which any one of the thefts occurred."
• Uncertain value (7-103(e)). "When it cannot be determined whether the value of the property or service is more or less than $1,500 under the standards of this section, the value is deemed to be less than $1,500."
• Checks and notes (7-103(c)(3)(ii)). "The value of an instrument constituting evidence of debt, including a check, draft, or promissory note, is the amount due or collectible on the instrument. That value is ordinarily the face amount of the instrument, less any portion that has been satisfied."

Public officers and public money

Defalcation by a revenue officer (7-114)

Within the Criminal Law article, the offense written for public money held by collecting officers is defalcation. A "revenue officer" is "an officer with the duty to collect revenue due to the State, a county, or other governmental entity," and includes a clerk, notary public, register of wills, sheriff and tax collector (7-114(a)). A revenue officer "may not willfully detain and neglect to pay money due to the State, a county, or other governmental entity" into the treasury or to an authorized officer longer than "(1) 60 days after the date specified by law for the revenue officer to make payment; or (2) 6 months after the date that the money is collected, if the law does not specify a date" (7-114(b)).

A violation is "the misdemeanor of defalcation." Under 7-114(c)(2), "on conviction, and unless the revenue officer pays the amount in default sooner," the officer "for each violation, is subject to imprisonment for not less than 1 year and not exceeding 5 years" and to any other penalty provided by law. Like 7-113, the section is subject to Courts Article 5-106(b), and a Comptroller's or county revenue officer's certificate showing the defendant is a defaulter "is admissible as prima facie evidence of defalcation" (7-114(d), (e)).

Pension forfeiture for top state officials

Maryland's pension forfeiture law in State Personnel and Pensions 21-701 to 21-704 is narrow. It applies only to a member, former member or retiree of the Employees' Retirement or Pension System who "has earned creditable service while employed as" the Attorney General, Comptroller, Governor, Lieutenant Governor, Secretary of State or Treasurer, and it "does not apply to any service earned before January 9, 2019" (21-702).

A "qualifying crime" is a felony "(1) that is committed in the course of a public employee's duties and responsibilities; (2) that is committed through the use of the public employee's authority derived from the position of employment;" and "the commission of which results in, or is attempted to result in, gain, profit, or advantage for the public employee" (21-701(e)). On conviction, "the Attorney General or State's Attorney shall file a complaint in circuit court to forfeit the public employee's benefits in whole or in part" (21-704(b)(1)).

Public records, wills and seals

• Embezzling or destroying wills, deeds and records (8-701). A person "may not willfully or corruptly embezzle, steal, destroy, withdraw, impair, or alter a will, codicil, deed, land patent or assignment of a land patent, or a writ of administration, return, record, or part of any of those documents if as a result of that act the estate or right of any person may be defeated, injured, or altered." It is a misdemeanor carrying "not less than 3 years and not exceeding 7 years," subject to 5-106(b).
• Destroying or hiding a will held for safekeeping (8-702). Unless the maker of a will instructs otherwise, a person who receives a will for safe custody may not "(1) destroy the will; or (2) after the person learns of the death of the maker, willfully hide the will for a period of 6 months." It is a misdemeanor carrying 18 months to 15 years, subject to 5-106(b).
• False entries in public records (8-606). Willfully making "a false entry in a public record," or, except under proper authority, willfully altering, defacing, destroying, removing or concealing one, is a misdemeanor carrying up to 3 years or a $1,000 fine or both.

Partners, corporate officers, banks and mortgage lenders

• Partners (8-401). A partner "may not with fraudulent intent: (1) convert or appropriate to the partner's own use partnership money or property" or make false entries, or fail to make true entries, in partnership records. It is a misdemeanor carrying up to 10 years or a fine of up to $5,000 or both, subject to 5-106(b).
• Corporate officers (8-402). An officer or agent who, "with intent to defraud," signs or assents to a public or shareholder statement "that contains false representations of the corporation's assets, liabilities, or affairs" commits a misdemeanor carrying 6 months to 3 years or a fine of $1,000 to $10,000 or both, subject to 5-106(b).
• Bank, trust company and savings bank insiders (Fin. Inst. 5-803). An officer, director or employee "may not willfully and knowingly make or cause to be made a false statement or false entry in its records" or, to deceive an examiner, "sign or exhibit false records." It is a felony carrying "a fine not exceeding $5,000 or imprisonment not exceeding 10 years or both." Section 6-903 sets the same rule and penalty for credit union officers, officials and employees, and 5-804 makes it a misdemeanor, carrying up to 3 years in the State Penitentiary, for an officer or employee of a banking institution to "accept a deposit knowing that the institution is insolvent."
• Mortgage lenders (Fin. Inst. 11-523(c)). A mortgage lender, or its employee or agent, "who willfully misappropriates or intentionally and fraudulently converts" to their own use "money in excess of $300 rightfully belonging to a borrower," or who otherwise commits a fraudulent act in the mortgage lending business, "is guilty of a felony" and is subject to a fine of up to $100,000 or up to 15 years in prison or both.

Exploitation of vulnerable adults and people 68 or older (8-801)

Maryland has a separate crime for taking property from vulnerable and older adults. Under 8-801(b), a person "may not knowingly and willfully obtain by deception, intimidation, or undue influence the property of an individual that the person knows or reasonably should know is a vulnerable adult with intent to deprive the vulnerable adult of the vulnerable adult's property," and the same applies to an individual the person "knows or reasonably should know is at least 68 years old." Under Crim. Law 3-604(a)(10), a "vulnerable adult" is "an adult who lacks the physical or mental capacity to provide for the adult's daily needs."

"Undue influence" means "domination and influence amounting to force and coercion exercised by another person to such an extent that a vulnerable adult or an individual at least 68 years old was prevented from exercising free judgment and choice," and "does not include the normal influence that one member of a family has over another member of the family" (8-801(a)(6)).

The grades follow the theft tiers (8-801(c)):

• $1,500 to under $25,000: a felony, up to 5 years or $10,000 or both.
• $25,000 to under $100,000: a felony, up to 10 years or $15,000 or both.
• $100,000 or more: a felony, up to 20 years or $25,000 or both.
• Under $1,500: a misdemeanor, up to 1 year or $500 or both.

At each tier the person "shall restore the property taken or its value to the owner," or to the owner's estate. A defendant who fails to restore fully is disqualified, to that extent, from inheriting or otherwise benefiting from the victim's estate, insurance proceeds or property (8-801(e)). The sentence "may be separate from and consecutive to or concurrent with a sentence for any crime based on the act or acts establishing the violation" (8-801(d)). Subsection (f) states that the section "may not be construed to impose criminal liability on a person who, at the request of the victim of the offense, the victim's family, or the court appointed guardian of the victim, has made a good faith effort to assist the victim in the management of or transfer of the victim's property." A violation is also an unfair, abusive or deceptive trade practice under Title 13 of the Commercial Law Article (8-801(g)).

The theft section, 7-104, has no age-based grade; 8-801 is the age-based property crime. For money scams aimed at older people more broadly, see our guide to elder fraud.

What is forgery in Maryland?

Maryland's statute calls forgery counterfeiting. For the whole Criminal Law article, "counterfeit" "means to forge, counterfeit, materially alter, or falsely make" (Crim. Law 1-101(c)). Under Crim. Law 8-601(a), as amended by 2026 Md. Laws chapter 550 effective October 1, 2026, a person "with intent to defraud another, may not counterfeit, cause to be counterfeited, or willingly aid or assist in counterfeiting any" of these instruments:

• a bond, check, deed or draft;
• an endorsement or assignment of a bond, draft, check or promissory note;
• an entry in an account book or ledger;
• a lease of real property;
• a letter of credit, negotiable instrument, power of attorney or promissory note;
• a release or discharge for money or property;
• a rental agreement relating to real property;
• a title to a motor vehicle;
• a waiver or release of mechanics' lien; or
• a will or codicil.

Under 8-601(b), a person "may not knowingly, willfully, and with fraudulent intent possess a counterfeit of any of the items listed."

Is forgery a felony in Maryland?

Counterfeiting a listed instrument is a felony carrying "imprisonment not exceeding 10 years or a fine not exceeding $1,000 or both" (8-601(c)(1)). Possessing one with fraudulent intent is a misdemeanor carrying up to 3 years or $1,000 or both (8-601(c)(2)). The grade does not depend on the amount.

Uttering is a separate section with the same penalty. Under 8-602, "a person, with intent to defraud another, may not issue or publish as true a counterfeit instrument or document listed in § 8-601," and a violator "is guilty of a felony" subject to up to 10 years or $1,000 or both.

A prosecution under 8-601 "may be commenced in any county in which: (1) an element of the crime occurred; (2) the deed or other alleged counterfeit instrument is recorded in the county land records, filed with the clerk of the circuit court, or filed with the register of wills; (3) the victim resides; or (4) if the victim is not an individual, the victim conducts business" (8-601(d)).

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

Section 8-601 answers through its text: it covers counterfeiting a "check" or an "endorsement or assignment of a bond, draft, check, or promissory note," and it requires "intent to defraud another." Because "counterfeit" includes to "forge" and "falsely make" (1-101(c)), the ban in 8-601 on counterfeiting a check or an endorsement reaches forging or falsely making one, with intent to defraud another. Under 1-401, in a trial for counterfeiting or issuing an instrument, "it is sufficient to prove that the defendant did the act charged with an intent to defraud without proving an intent by the defendant to defraud a particular person." Section 8-602 covers issuing or publishing such a counterfeit "as true." A separate section, 8-606.1, makes it a misdemeanor to "forge, falsify, or counterfeit the signature of a judge, court officer, or court employee of the State."

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.

Other counterfeiting offenses

• Gift card forgery (8-409). Under 2026 Md. Laws chapters 456 and 457, effective October 1, 2026, "a person may not, with the intent to defraud another, alter or tamper with a gift card or its packaging." A violator "is guilty of the misdemeanor of gift card forgery" and is subject to up to 18 months or a $500 fine or both.
• Counterfeit motor vehicle titles (8-603). Knowingly possessing, "with unlawful intent, a counterfeit title to a motor vehicle" is a misdemeanor carrying up to 3 years or $1,000 or both.
• United States currency (8-604). With intent to defraud, manufacturing or counterfeiting US currency, or making or possessing "an analog, digital, or electronic image" of it, is a felony carrying up to 10 years or $10,000 or both.
• Court documents and State treasury warrants (8-605). Counterfeiting, or writing, signing or possessing a counterfeit, "commission, patent, pardon, order for release, or other court document" or a "warrant, certificate, or other public security from which money may be drawn from the treasury of the State" is a felony carrying 2 to 10 years.
• Judges' and court employees' signatures (8-606.1). A misdemeanor carrying up to 5 years or $10,000 or both, subject to 5-106(b).
• Public seals and the Comptroller's stamp (8-607, 8-608). Counterfeiting and using a public seal, or counterfeiting or unlawfully affixing the Comptroller's stamp, is a misdemeanor carrying 2 to 10 years, subject to 5-106(b).
• Orders for money or goods (8-609). With intent to defraud, counterfeiting or passing a counterfeit "writing, ordering, or requesting for the payment of money or the delivery of goods," or knowingly obtaining money or goods with one, is a felony carrying 2 to 10 years.
• Prescriptions (8-610). Counterfeiting, passing or possessing a counterfeit prescription is a misdemeanor carrying up to 2 years.
• Trademark counterfeiting (8-611). Selling or possessing for sale goods known to bear a counterfeit mark is a felony carrying up to 10 years or $10,000 or both when the aggregate retail value is $1,500 or more, and a misdemeanor carrying up to 1 year or $1,000 below that.
• Tokens (8-612). Counterfeiting or passing a counterfeit transit or entry token is a misdemeanor carrying up to 1 year.

Bad checks

Under 8-103(a), a person "may not obtain property or services by issuing a check if: (1) the person knows that there are insufficient funds with the drawee to cover the check and other outstanding checks; (2) the person intends or believes when issuing the check that payment will be refused by the drawee on presentment; and (3) payment of the check is refused by the drawee on presentment." Obtaining property or services worth "at least $1,500 but less than $25,000" this way is a felony carrying up to 5 years or $10,000 or both (8-106(a)(1)); 8-106 sets other tiers by value. For reporting fraud and civil options, see our page on Maryland scam and fraud laws.

Maryland embezzlement and forgery offenses at a glance

Each Maryland section above sets its own penalty, and several set a minimum term as well as a maximum. The penalties listed are those statutory ranges and maxima. For how Maryland's felonies and misdemeanors compare, see our page on felony and misdemeanor penalties in Maryland.

How long does Maryland have to charge embezzlement?

It depends on the offense. Under Courts and Judicial Proceedings 5-106(a), "a prosecution for a misdemeanor shall be instituted within 1 year after the offense was committed," except as the section provides. Section 5-106 sets time limits for misdemeanors and for specific listed offenses; it sets no general time limit for felonies such as felony theft or counterfeiting.

Misdemeanor theft under $1,500 is an exception to the 1-year rule. Under Crim. Law 7-104(i), a prosecution for a violation of 7-104(g)(2) or (3) "shall be commenced within 2 years after the commission of the crime." Misdemeanor trademark counterfeiting under $1,500 also has 2 years (8-611(e)).

Several embezzlement-type misdemeanors have no time limit. Under 5-106(b), "if a statute provides that a misdemeanor is punishable by imprisonment in the penitentiary or that a person is subject to this subsection: (1) The State may institute a prosecution for the misdemeanor at any time." Fiduciary misappropriation (7-113), defalcation (7-114), partner conversion (8-401), false corporate statements (8-402), forging court signatures (8-606.1), public seals and the Comptroller's stamp (8-607, 8-608), embezzling wills and records (8-701), and destroying or hiding a will held for safekeeping (8-702) each state that the violator is subject to 5-106(b).

A misdemeanor constituting "criminal malfeasance, misfeasance, or nonfeasance in office" by a State or local officer, or a criminal offense under the Maryland Public Ethics Law, must be prosecuted "within 2 years after the offense was committed" (5-106(f)). Our Maryland statute of limitations page has the periods for other cases.

Recent changes

• 2026 Md. Laws chapter 550 (SB 82), approved May 12, 2026, effective October 1, 2026. The act added "lease of real property" and "rental agreement relating to real property" to the list of instruments in 8-601(a) and renumbered the list. The penalties did not change.
• 2026 Md. Laws chapters 456 (SB 437) and 457 (HB 752), approved May 12, 2026, effective October 1, 2026. The identical acts created the misdemeanor of gift card forgery in new 8-409 and added a subsection to 7-103 "providing for the valuation of a gift card for the purpose of determining value for crimes involving theft."
• 2025 Md. Laws chapter 191 (SB 11), the Organized Retail Theft Act of 2025, effective October 1, 2025. The act added 7-104.1 on a series of thefts "from retail merchants" and the multi-county joinder rule in 7-103(f)(2). It did not amend 7-113.

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
• Maryland theft laws
• Felony and misdemeanor penalties in Maryland
• Maryland scam and fraud laws
• Maryland statute of limitations

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

Last updated: 2026-10-17.

Frequently Asked Questions

Is embezzlement a crime in Maryland?

Yes. Theft under Crim. Law 7-102(a) is a single crime that includes the crime formerly known as embezzlement, and 7-113 separately makes it the misdemeanor of embezzlement for a fiduciary to fraudulently appropriate money held in a fiduciary capacity.

Is embezzlement a felony in Maryland?

Charged as theft, it is generally a felony from $1,500 under 7-104(g), and a misdemeanor below that. Fiduciary misappropriation under 7-113 is labeled a misdemeanor but carries 1 to 5 years at any amount.

What is the penalty for embezzlement in Maryland?

For theft, up to 5 years or $10,000 from $1,500, up to 10 years or $15,000 from $25,000, and up to 20 years or $25,000 at $100,000 or more, plus restoring the property (7-104(g)). Under 7-113, the term is not less than 1 year and not more than 5 years.

Can several thefts from one employer be added together in Maryland?

Under 7-103(f)(1), when theft is committed under one scheme or continuing course of conduct, from the same or several sources, the conduct may be considered one crime and the values aggregated to decide whether it is a felony or a misdemeanor.

What is financial exploitation of an elderly person in Maryland?

Under 8-801, it is a crime to knowingly and willfully obtain, by deception, intimidation or undue influence, the property of someone the person knows or reasonably should know is a vulnerable adult or at least 68 years old, with intent to deprive them of it. It is a felony from $1,500 and requires restoring the property.

Is forgery a felony in Maryland?

Counterfeiting a listed instrument such as a check, deed, will or power of attorney with intent to defraud is a felony carrying up to 10 years or a $1,000 fine or both (8-601). Possessing one with fraudulent intent is a misdemeanor carrying up to 3 years.

What is uttering a forged instrument in Maryland?

Under 8-602, uttering is issuing or publishing as true a counterfeit instrument listed in 8-601, with intent to defraud another. It is a felony carrying up to 10 years or a $1,000 fine or both.

How long does Maryland have to charge embezzlement?

A misdemeanor generally must be prosecuted within 1 year under Courts 5-106(a), but misdemeanor theft under $1,500 has 2 years (Crim. Law 7-104(i)). Fiduciary misappropriation (7-113) and defalcation (7-114) are subject to 5-106(b), which lets the State prosecute at any time.