Massachusetts Embezzlement and Forgery Laws: Larceny and Penalties

Massachusetts treats most embezzlement as larceny. The general larceny statute, G.L. c. 266, s. 30, covers anyone who "with intent to steal or embezzle, converts, or secretes with intent to convert, the property of another," and it is generally a felony when the value exceeds $1,200, with up to 5 years in state prison.

Chapter 266 also has separate embezzlement sections, with their own penalties and no dollar threshold, for city and town officers, state treasury employees, fiduciaries, brokers, bank insiders and receivers (ss. 50 to 57), and ss. 58 and 59 make embezzlement from a voluntary association larceny. Forgery (c. 267, s. 1) and uttering a forged instrument (c. 267, s. 5) each carry up to 10 years in state prison. 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 Massachusetts General Laws sections on larceny as it applies to embezzlement (c. 266, ss. 25, 30, 31, 32, 37, 38, 38A, 39, 40, 60 and 88), the embezzlement sections for public officers, fiduciaries, brokers, banks, receivers and associations (c. 266, ss. 50 to 59), false entries and false claims (ss. 53A, 54, 67, 67A to 67C), public-employee pension forfeiture (c. 32, s. 15) and suspension (c. 268A, s. 25), forgery and counterfeiting under c. 267 and the related c. 266 sections named below, the felony definition (c. 274, s. 1), state prison sentencing (c. 279, ss. 23 and 24) and the time limit in c. 277, s. 63. It does not cover the full larceny table (see Massachusetts larceny laws), identity theft in depth, scams and victim reporting, federal offenses, civil lawsuits or local ordinances.

What is embezzlement in Massachusetts?

For most people, embezzlement in Massachusetts is a form of larceny. G.L. c. 266, s. 30(1) provides that "whoever steals, or with intent to defraud obtains by a false pretence, or whoever unlawfully, and with intent to steal or embezzle, converts, or secretes with intent to convert, the property of another as defined in this section, whether such property is or is not in his possession at the time of such conversion or secreting, shall be guilty of larceny."

Three parts of the same section matter for embezzlement:

• Possession. The embezzlement clause applies "whether such property is or is not in his possession at the time of such conversion or secreting" (s. 30(1)).
• Property is broad. It includes "money," a "bank note, bond, promissory note, bill of exchange or other bill, order or certificate," "a book of accounts for or concerning money or goods," and "electronically processed or stored data, either tangible or intangible, data while in transit" (s. 30(2)).
• Trade secrets. Converting, secreting, taking, concealing or copying "any trade secret of another, regardless of value," with intent to steal or embezzle, is larceny punishable "by imprisonment in the state prison for not more than five years, or by a fine of not more than twenty-five thousand dollars and imprisonment in jail for not more than two years" (s. 30(4)).

How is embezzlement different from larceny?

Section 30 reaches both. Larceny by stealing covers taking property; the embezzlement clause covers a person who already has the property "whether such property is or is not in his possession at the time of such conversion or secreting" and converts it "with intent to steal or embezzle." Both are punished as larceny under the same section.

A person who "buys, receives or aids in the concealment of stolen or embezzled property, knowing it to have been stolen or embezzled," commits a separate crime under s. 60.

Is embezzlement a felony in Massachusetts?

Generally yes when the value exceeds $1,200. In Massachusetts, "a crime punishable by death or imprisonment in the state prison is a felony. All other crimes are misdemeanors" (c. 274, s. 1). Under c. 266, s. 30(1):

• Over $1,200 (or any firearm): punishment "by imprisonment in the state prison for not more than five years, or by a fine of not more than twenty-five thousand dollars and imprisonment in jail for not more than two years." Because state prison is available, this is a felony.
• $1,200 or less (other than a firearm): punishment "by imprisonment in jail for not more than one year or by a fine of not more than $1,500," a misdemeanor.

Exceptions raise the stakes below $1,200: larceny from a person 60 or older or with a disability is a state-prison offense above $250, and a repeat larceny conviction can make a person a "common and notorious thief" (both below). Our Massachusetts larceny laws page covers the full larceny rules.

Adding up a series of takings

Section 30(1) sets the felony line by "the value of the property stolen," and s. 30 contains no clause for adding separate takings together. For embezzlement by an employee, s. 53 has an evidence rule: on the trial of embezzlement of money, checks or securities of a person, bank, corporation, partnership, county, city or town "by a cashier or other officer, clerk, agent or servant," evidence "may be given of any such embezzlement, fraudulent conversion or taking with such intent committed within six months after the time stated in the indictment."

Repeat larceny: the common and notorious thief rule

Under c. 266, s. 40, "whoever, having been convicted, upon indictment, of larceny or of being accessory to larceny before the fact, afterward commits a larceny or is accessory thereto before the fact, and is convicted thereof upon indictment, and whoever is convicted at the same sitting of the court, as principal or accessory before the fact, of three distinct larcenies, shall be adjudged a common and notorious thief, and shall be punished by imprisonment in the state prison for not more than twenty years or in jail for not more than two and one half years."

Embezzlement by public officers and employees

City, town and county officers (s. 51) and treasury employees (s. 50)

• County, city or town officers (s. 51). "A county, city or town officer who embezzles or fraudulently converts, or who fraudulently takes or secretes with intent so to do, effects or property which belong to or are in possession of said county, city or town, shall be punished by imprisonment in the state prison for not more than ten years or by a fine of not more than one thousand dollars and imprisonment in jail for not more than two years."
• State treasury employees (s. 50). "A person employed in the treasury of the commonwealth who commits a fraud or embezzlement therein shall be punished by a fine of not more than two thousand dollars or by imprisonment in the state prison for life or for any term of years."

Neither section has a dollar threshold, and both allow state prison, so both are felonies under c. 274, s. 1. Section 51 names only county, city and town officers, and s. 50 only people employed in the state treasury; the general larceny section, s. 30, also reaches embezzlement by other public employees.

False claims and false records involving public bodies

• Procurement (s. 67A). Intentionally making a material false statement, concealing a material fact, or submitting a "false, forged, altered" writing in the procurement of supplies, services or construction for a state or local agency is punishable "by a fine of not more than ten thousand dollars or by imprisonment in the state prison for not more than five years, or in the house of correction for not more than two and one-half years."
• False claims (s. 67B). Presenting to a state or local agency "any claim ... knowing such claim to be false, fictitious, or fraudulent" carries a fine of up to $10,000, or up to 5 years in state prison, or up to 2.5 years in the house of correction, or both.
• Capital construction records (s. 67C). A knowing and wilful false entry or omission in books or records subject to c. 30, s. 39R carries a fine of up to $5,000, or up to 5 years in state prison, or up to 2 years in the house of correction, or both.

Losing a public pension (c. 32, s. 15)

The retirement law has three forfeiture rules for public-system members:

• Board finding of misappropriation (s. 15(1)). A member "charged with the misappropriation of funds or property of any governmental unit" who requests a hearing gets one, and if the board finds the charges true, the member forfeits retirement rights "to the extent of the amount so found to be misappropriated and to the extent of the costs of the investigation, if any."
• Conviction involving public funds (s. 15(3)). "In no event shall any member after final conviction of an offense involving the funds or property of a governmental unit or system ... be entitled to receive a retirement allowance or a return of his accumulated total deductions ... unless and until full restitution for any such misappropriation has been made."
• Conviction for misconduct in office (s. 15(4)). "In no event shall any member after final conviction of a criminal offense involving violation of the laws applicable to his office or position, be entitled to receive a retirement allowance" under sections 1 to 28. Section 15(3A) bars the allowance and the return of deductions, with no restitution exception, after conviction under c. 268A, s. 2 or c. 265, s. 25 "pertaining to police or licensing duties."

When a conviction forfeits rights, "the member shall forfeit, and the board shall require the member to repay, all benefits received after the date of the offense of which the member was convicted" (s. 15(6)).

Suspension while under indictment (c. 268A, s. 25)

An officer or employee of a county, city, town or district "may, during any period such officer or employee is under indictment for misconduct in such office or employment or for misconduct in any elective or appointive public office, trust or employment at any time held by him, be suspended by the appointing authority." Written notice "shall automatically suspend the authority of such person to perform the duties of his office or employment" until the suspension is removed. A suspended person "shall not receive any compensation or salary during the period of suspension," and a person "who retires from service while under such suspension" is not "entitled to any pension or retirement benefits," though contributions paid in are returned, "subject to section 15 of chapter 32."

Fiduciaries, brokers, receivers and associations

• Fiduciaries (s. 57). "A trustee under an express trust created by a deed, will or other instrument in writing, or a guardian, conservator, executor or administrator, or any person upon or to whom such a trust has devolved or come, who embezzles or fraudulently converts or appropriates money, goods or property held or possessed by him for the use or benefit, either wholly or partially, of some other person or for a public or charitable purpose," to his own use or another's, "or who otherwise fraudulently disposes of or destroys such property, shall be punished by imprisonment in the state prison for not more than ten years or by a fine of not more than two thousand dollars and imprisonment in jail for not more than two years."
• Brokers (s. 56). A broker, or an officer, manager or agent of a brokerage corporation, entrusted with money or securities "with any direction in writing" to invest, apply or deliver them, who "in violation of good faith and contrary to the terms of such direction, embezzles or fraudulently converts" them, faces "imprisonment in the state prison for not more than five years or in jail for not more than two and one half years or by a fine of not more than five hundred dollars."
• Liquidating agents and receivers (s. 55). An agent liquidating a bank for the commissioner of banks, or "a receiver or other officer appointed by a court of record," who embezzles or "wilfully misapplies" property held by virtue of the appointment "shall be guilty of larceny" and faces up to 10 years in state prison, or a fine of up to $1,000 and up to 2 years in a jail or house of correction.
• Voluntary associations (ss. 58, 59). An officer, agent, clerk or servant of a voluntary association or society who embezzles its property "shall be guilty of larceny" (s. 58). A member who embezzles property delivered to him that belongs to a voluntary association "shall be guilty of simple larceny, although he is a member of such organization or voluntary association and, as such, entitled to an interest in the property thereof" (s. 59).

Other embezzlement and misapplication sections in Chapter 266

• Construction loan proceeds (s. 38A). A person who obtains a building or construction loan secured by a mortgage, for paying for labor and materials, and who, before those are paid in full, "applies the proceeds of such loan, or any part thereof, to any use other than payment for labor and/or materials" faces "a fine of not more than five hundred dollars or by imprisonment in jail for not more than one year, or both."
• Consignees and factors (s. 88). A consignee or factor who, "in violation of good faith and with intent to defraud the owners thereof," pledges entrusted instruments or merchandise as security for a personal loan, or disposes of or applies the property or its proceeds to his own use, faces "a fine of not more than five thousand dollars and imprisonment for not more than five years."
• Carriers (s. 38). A carrier who accepts property for delivery on payment by the consignee and embezzles or fraudulently converts that money, contrary to the consignor's instructions or without consent, "shall be deemed guilty of larceny."
• Vessel captains (s. 32). A captain who embezzles or fraudulently converts money, goods or property belonging wholly or in part to the crew, the owners or suppliers of the vessel "shall be guilty of larceny," even as a joint charterer or co-partner.
• Wills (s. 39). "Whoever steals or for any fraudulent purpose destroys, mutilates or conceals a will, codicil or other testamentary instrument shall be punished by imprisonment in the state prison for not more than five years or in the house of correction for not more than two years."

Banks and corporate books

• Bank insider larceny (s. 52). An officer, director, trustee, agent or employee of a bank who fraudulently converts money or securities belonging to the bank, or deposited in it, "shall, whether intrusted with the custody thereof or not, be guilty of larceny from said bank," punishable "by imprisonment in the state prison for not more than fifteen years, or by a fine of not more than two thousand dollars and imprisonment in jail for not more than two and one half years." The same penalty applies to "any person who knowingly aids, counsels or procures such larceny."
• Wilful misapplication and false entries (s. 53A). A bank insider who "wilfully misapplies" bank funds other than as described in ss. 52 and 53, issues certificates of deposit or acceptances without authority, assigns bank property without authority, or lends to a borrower known to be insolvent without adequate security, among other acts, faces a fine of up to $10,000, or up to 10 years in state prison, or up to 2.5 years in jail or a house of correction, or both.
• Deposits while insolvent (s. 54). "Any officer or employee of a bank ... who receives or permits the receipt of any deposit knowing that such bank is insolvent, shall be punished by imprisonment for not more than two and one half years or by a fine of not more than five thousand dollars, or both."
• False entries in business books (s. 67). "An officer of a corporation or an agent, clerk or servant of a person, firm or corporation who makes a false entry or omits to make a true entry in any book of such person, firm or corporation, with intent to defraud," faces "imprisonment in the state prison for not more than ten years or in the house of correction for not more than one year."

Larceny from older people and people with disabilities

Massachusetts raises the penalty when the victim is 60 or older or has a disability. Under c. 266, s. 30(5), a person who steals, obtains by false pretense, or "with intent to steal or embezzle, converts, or secretes with intent to convert, the property of another, sixty years of age or older, or of a person with a disability as defined in section thirteen K of chapter two hundred and sixty-five" is guilty of larceny, and:

• Over $250: "imprisonment in the state prison for not more than ten years or in the house of correction for not more than two and one-half years, or by a fine of not more than fifty thousand dollars or by both such fine and imprisonment."
• $250 or less: "imprisonment in the house of correction for not more than two and one-half years or by a fine of not more than one thousand dollars or by both."

"The court may order, regardless of the value of the property, restitution to be paid to the victim commensurate with the value of the property." The section does not require the person to be a caretaker; it turns on the victim's age or disability.

A separate section covers theft from the person. Under s. 25(a), "whoever commits larceny by stealing from the person of a person sixty-five years or older shall be punished by imprisonment in the state prison for not more than five years or in jail for not more than two and one-half years," and a second or subsequent such conviction carries "imprisonment for not less than two years." For that repeat offense, the sentence may not be reduced, and the person is not eligible for probation, parole, furlough, work release or good-conduct deductions, until one year has been served. For money scams aimed at older people more broadly, see our guide to elder fraud.

What is forgery in Massachusetts?

G.L. c. 267, s. 1 makes it a crime, "with intent to injure or defraud," to falsely make, alter, forge or counterfeit a long list of documents. The list includes:

• a public record, or a certificate, return or attestation of a court clerk, register, notary public, justice of the peace, town clerk or other public officer "in relation to a matter wherein such certificate, return or attestation may be received as legal proof";
• "a charter, deed, will, testament, bond or writing obligatory, power of attorney, policy of insurance, bill of lading, bill of exchange or promissory note";
• "an order, acquittance or discharge for money or other property," a credit card, or a traveller's check;
• "an acceptance of a bill of exchange, or an endorsement or assignment of a bill of exchange or promissory note for the payment of money";
• "an accountable receipt for money, goods or other property," "a stock certificate, or any evidence or muniment of title to property"; and
• certificates of title and the registration and entry books under c. 185.

Forgery under s. 1 is punishable "by imprisonment in the state prison for not more than ten years or in jail for not more than two years."

Uttering a forged instrument

Uttering is a separate section with the same penalty. Under c. 267, s. 5, "whoever, with intent to injure or defraud, utters and publishes as true a false, forged or altered record, deed, instrument or other writing mentioned in the four preceding sections, knowing the same to be false, forged or altered, shall be punished by imprisonment in the state prison for not more than ten years or in jail for not more than two years."

Is forgery a felony in Massachusetts?

Yes. Forgery under s. 1 and uttering under s. 5 are punishable in state prison, so both are felonies under c. 274, s. 1, and neither depends on the dollar amount.

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

Chapter 267 answers through its text. Section 1 covers falsely making "an order, acquittance or discharge for money" and "an endorsement or assignment of a bill of exchange or promissory note for the payment of money," each "with intent to injure or defraud," and s. 5 covers uttering such a writing "knowing the same to be false, forged or altered." Section 16 adds that a "fictitious or pretended signature, purporting to be the signature of an officer or agent of a corporation," fraudulently affixed to a note, draft or other evidence of debt "with intent to pass the same as true," is forgery even if no such person ever existed. Obtaining a person's signature to a written instrument "the false making whereof would be a forgery" by a false pretence, with intent to defraud, is a separate offense under c. 266, s. 31, punishable by up to 10 years in state prison, or a fine of up to $500 and up to 2 years in jail.

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 forgery and counterfeiting offenses in Chapter 267

• Tickets and passes (ss. 2, 6). Forging railroad or admission tickets, passes or badges, or uttering them: up to 3 years in state prison or 2 years in jail, or a fine of up to $500.
• Land court seal (s. 3). Forging the seal of the land court, or stamping documents with it without authority: up to 10 years in state prison or 2 years in jail.
• Railroad stamps (s. 4). Forging a railroad company or ticket agent stamp, or using one without authority: up to 3 years in state prison or 2 years in jail, or a fine.
• Bank bills, state notes and traveller's checks (ss. 7, 8). Forging them, with intent to injure or defraud: "imprisonment in the state prison for life or for any term of years."
• Possessing ten or more forged notes (s. 9): state prison for life or any term of years. Possessing a forged bill or note with intent to pass it (s. 12): up to 5 years in state prison, or a fine of up to $1,000 and up to 1 year in jail.
• Uttering forged bank bills, state notes or traveller's checks (s. 10): up to 5 years in state prison, or a fine of up to $1,000 and up to 1 year in jail. A second conviction, or three distinct charges at one sitting, makes a person "a common utterer of counterfeit bills," punishable by up to 10 years in state prison (s. 11).
• Forgery tools (s. 13): up to 10 years in state prison, or a fine of up to $1,000 and up to 2 years in jail.
• Counterfeit coin (ss. 17 to 20). Counterfeiting current gold or silver coin, or possessing ten or more false coins with intent to pass them, is punishable by state prison for life or any term of years (s. 17); fewer than ten, or uttering one, by up to 10 years in state prison or a fine and jail term (s. 18); a repeat conviction makes a "common utterer of counterfeit coin," up to 20 years (s. 19); coining tools, up to 10 years in state prison or a fine and jail term (s. 20).
• Connecting parts of instruments (s. 24). Fraudulently connecting parts of several genuine notes or instruments to produce an additional one, with intent to pass them as genuine, "shall be guilty of forgery."

Related offenses in Chapter 266

• Receipts, price tickets and UPC labels (s. 30C). With intent to cheat or defraud a retailer, possessing, using, uttering, making or counterfeiting a sales or return receipt, price ticket or UPC label: up to 2.5 years in a house of correction, or up to 5 years in state prison, or a fine of up to $10,000, or both.
• Credit card forgery (s. 37C). With intent to defraud, falsely making or falsely embossing "a purported credit card or utters such a credit card," among other credit card frauds: "a fine of not more than $10,000, or by imprisonment in a jail or house of correction for not more than two and one half years or in the state prison for not more than five years, or by both such fine and imprisonment."
• Identity fraud (s. 37E(b)). Posing as another person, with intent to defraud, and using that person's identifying information to obtain money, credit, goods, services or identification: a fine of up to $5,000 or up to 2.5 years in a house of correction, or both. Our page on Massachusetts identity theft laws covers it in detail.
• Bad checks (s. 37). Making or delivering a check "with intent to defraud" and "with knowledge that the maker or drawer has not sufficient funds or credit" is attempted larceny, "and if money or property or services are obtained thereby shall be guilty of larceny." For reporting fraud and civil options, see our page on Massachusetts scam and fraud laws.

Massachusetts embezzlement and forgery offenses at a glance

The felony label follows c. 274, s. 1: any crime punishable by state prison is a felony. The ranges above are the statutory maxima each section sets. For a state prison sentence, "the court shall not fix the term of imprisonment, but shall fix a maximum and a minimum term," and "where an alternative sentence to a house of correction is permitted for the offense, a minimum state prison term may not be less than one year" (c. 279, s. 24). Under c. 279, s. 23, "no sentence of a male convict to imprisonment or confinement for more than two and one half years shall be executed in any jail or house of correction." For more on how Massachusetts separates felonies and misdemeanors, see our page on felony and misdemeanor sentences in Massachusetts.

How long does Massachusetts have to charge embezzlement?

The general period is six years. Under G.L. c. 277, s. 63, for crimes not given a different period in that section, "an indictment for any other crime shall be found and filed within 6 years after such crime has been committed." The section adds: "Any period during which the defendant is not usually and publicly a resident within the commonwealth shall be excluded in determining the time limited." Our Massachusetts statute of limitations page has the periods for other cases.

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
• Massachusetts larceny laws
• Felony and misdemeanor sentences in Massachusetts
• Massachusetts scam and fraud laws

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

Last updated: 2026-10-17.

Frequently Asked Questions

Is embezzlement a crime in Massachusetts?

Yes. Under G.L. c. 266, s. 30(1), a person who unlawfully, and with intent to steal or embezzle, converts or secretes another's property is guilty of larceny, and c. 266, ss. 50 to 57 set separate embezzlement penalties for officers, fiduciaries, brokers, banks and receivers.

Is embezzlement a felony in Massachusetts?

Generally yes when the value exceeds $1,200, because s. 30(1) then allows up to 5 years in state prison, and c. 274, s. 1 makes any state-prison crime a felony. At $1,200 or less it is a misdemeanor, except for victims 60 or older or with a disability (felony over $250) and repeat larcenies under s. 40.

What is the penalty for embezzlement in Massachusetts?

Over $1,200, up to 5 years in state prison, or a fine up to $25,000 and up to 2 years in jail; at $1,200 or less, up to 1 year in jail or a fine up to $1,500 (c. 266, s. 30(1)). A fiduciary under s. 57 or a town officer under s. 51 faces up to 10 years in state prison.

What happens if a public employee embezzles in Massachusetts?

A county, city or town officer faces up to 10 years in state prison under c. 266, s. 51, and a state treasury employee up to life under s. 50. Under c. 32, s. 15(3), a retirement-system member convicted of an offense involving the funds or property of a governmental unit or system gets no allowance unless and until full restitution is made.

Is forgery a felony in Massachusetts?

Yes. Forgery under c. 267, s. 1 is punishable by up to 10 years in state prison or 2 years in jail, which makes it a felony under c. 274, s. 1.

What is uttering a forged instrument in Massachusetts?

Under c. 267, s. 5, uttering is publishing as true a forged or altered record, deed, instrument or writing, knowing it is false, with intent to injure or defraud. It carries up to 10 years in state prison or 2 years in jail.

How long does Massachusetts have to charge embezzlement?

Under c. 277, s. 63, an indictment for a crime not given a different period must be found and filed within 6 years, and time the defendant is not usually and publicly a resident of Massachusetts is excluded.