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

Nebraska's Criminal Code has no offense named embezzlement. Under Neb. Rev. Stat. 28-510, theft is "a single offense embracing the separated offenses heretofore known as larceny, embezzlement, false pretense," fraudulent conversion and others, so an employee or agent who keeps another person's money is prosecuted for theft, graded by value under 28-518: generally a Class IV felony at $1,500 or more and a Class IIA felony at $5,000 or more.

Forgery is a separate offense in two degrees (28-602 and 28-603). Uttering a forged instrument is part of the forgery offense itself, and forgery is one of the few crimes Nebraska allows to be prosecuted at any time. 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 Nebraska Revised Statutes on theft as it applies to embezzlement (28-509 to 28-512, 28-518), public money (84-711, 79-1042, 49-14,101.01, Neb. Const. art. XV, sec. 2, 23-2013) and official misconduct (28-911, 28-924 to 28-926), the bank-records offense (28-612), exploitation of vulnerable and senior adults (28-358, 28-366.01, 28-386), the forgery sections (28-601 to 28-607) and related check and payment-device offenses (28-611, 28-611.01, 28-613, 28-620, 28-621, 28-640), sentencing, probation and restitution (28-105, 28-106, 29-2204.02, 29-2221, 29-2260, 29-2280, 29-2281) and time limits (29-110). It does not cover the full theft value table (see Nebraska theft laws), identity theft (see Nebraska identity theft laws), scams and victim reporting, federal offenses or civil lawsuits.

What is embezzlement in Nebraska?

Nebraska folded embezzlement into its consolidated theft offense. Section 28-510 provides:

"Conduct denominated theft in sections 28-509 to 28-518 constitutes a single offense embracing the separated offenses heretofore known as larceny, embezzlement, false pretense, extortion, blackmail, fraudulent conversion, receiving stolen property, and the like."

The same section allows an accusation of theft to "be supported by evidence that it was committed in any manner that would be theft under sections 28-509 to 28-518, notwithstanding the specification of a different manner in the indictment or information," subject to the court's power to grant a continuance or other relief where the defense would be prejudiced "by lack of fair notice or by surprise."

Which theft section reaches embezzlement

The main route is theft by unlawful taking or disposition. "A person is guilty of theft if he or she takes, or exercises control over, movable property of another with the intent to deprive him or her thereof" (28-511(1)). Because the section covers exercising control as well as taking, it reaches a person who already holds the property, such as an employee or agent. Nebraska's theft sections do not use an "entrusted" element.

Two definitions in 28-509 matter for embezzlement-type conduct:

• Deprive includes "To dispose of the property of another so as to create a substantial risk that the owner will not recover it in the condition it was when the actor obtained it" (28-509(1)(b)).
• Property of another means "property in which any person other than the actor has an interest which the actor is not privileged to infringe, regardless of the fact that the actor also has an interest in the property" (28-509(6)).

Theft by deception can reach a fiduciary. A person deceives if he intentionally "Fails to correct a false impression which the deceiver previously created or reinforced, or which the deceiver knows to be influencing another to whom he stands in a fiduciary or confidential relationship" (28-512(3)).

Is embezzlement a felony in Nebraska?

Generally yes, at $1,500 or more. Because embezzlement is prosecuted as theft, 28-518 sets the grade by "the value of the thing involved":

• $5,000 or more: Class IIA felony (28-518(1));
• $1,500 or more but less than $5,000: Class IV felony (28-518(2));
• more than $500 but less than $1,500: Class I misdemeanor (28-518(3));
• $500 or less: Class II misdemeanor (28-518(4)).

Exactly $1,500 is a felony, and exactly $500 is a Class II misdemeanor. "In any prosecution for theft under sections 28-509 to 28-518, value shall be an essential element of the offense that must be proved beyond a reasonable doubt" (28-518(9)). For the rest of the theft rules, see Nebraska theft laws.

Repeat theft convictions

Prior convictions can turn a misdemeanor theft into a felony:

• "For any second or subsequent conviction under subsection (3) of this section [more than $500 but less than $1,500], any person so offending shall be guilty of a Class IV felony" (28-518(5)).
• "For any second conviction under subsection (4) of this section [$500 or less], any person so offending shall be guilty of a Class I misdemeanor, and for any third or subsequent conviction under subsection (4) of this section, the person so offending shall be guilty of a Class IV felony" (28-518(6)).
• "For a prior conviction to be used to enhance the penalty under subsection (5) or (6) of this section, the prior conviction must have occurred no more than ten years prior to the date of commission of the current offense" (28-518(7)).

Adding up amounts

"Amounts taken pursuant to one scheme or course of conduct from one or more persons may be aggregated in the indictment or information in determining the classification of the offense, except that amounts may not be aggregated into more than one offense" (28-518(8)).

Public money and public officials

Three statutes outside the Criminal Code deal with public money held by officials. The first two point back to embezzlement and the theft statutes rather than setting penalties of their own; the third sets its own misdemeanor:

• State officers and employees (84-711). "The failure or refusal of an employee or officer of an executive department, state institution, or board to pay over the public money, or any part thereof, belonging to the state or to account to or to make settlement with the State Treasurer upon demand shall be prima facie evidence of embezzlement, and such person shall be punished, as provided by law, for the embezzlement of public funds." The section sets no penalty of its own.
• School district treasurers (79-1042). Except as provided in 79-1043, "school district treasurers shall not lend or use any part of the school money which may be in their hands under penalty of fine and imprisonment as provided regarding embezzlement under sections 28-509 to 28-518."
• Use of public funds for personal gain (49-14,101.01). "A public official or public employee shall not use or authorize the use of personnel, resources, property, or funds under his or her official care and control other than in accordance with prescribed constitutional, statutory, and regulatory procedures or use such items, other than compensation provided by law, for personal financial gain." Except as provided in 23-3113, a violation is a Class III misdemeanor (49-14,101.01(7)).

Official misconduct and public records

These offenses are misdemeanors:

• Official misconduct (28-924): "A public servant commits official misconduct if he knowingly violates any statute or lawfully adopted rule or regulation relating to his official duties. (2) Official misconduct is a Class II misdemeanor."
• Abuse of public records (28-911): a false entry in or alteration of a public record, a Class II misdemeanor.
• Misuse of official information (28-925): a Class III misdemeanor.
• Oppression under color of office (28-926): a Class II misdemeanor.

Eligibility for office

Article XV, Section 2 of the Nebraska Constitution provides: "No person who is in default as collector and custodian of public money or property shall be eligible to any office of trust or profit under the constitution or laws of this state. No person convicted of a felony shall be eligible to any such office unless he shall have been restored to civil rights."

For county officers, 23-2013 provides that "the county board may require a county officer incarcerated for the conviction of a crime to temporarily forfeit his or her powers and duties while so incarcerated," and that the officer "may resume all duties of his or her office after the completion of his or her period of incarceration."

Banks and business agents

• False statement or book entry (28-612). A person commits a Class IV felony if he or she "Willfully and knowingly subscribes to, makes, or causes to be made any false statement or entry in the books of an organization," or "Knowingly subscribes to or exhibits false papers with the intent to deceive any person or persons authorized to examine into the affairs of any such organization," among other acts. "Organization" means a trust company under the Nebraska Trust Company Act, an association organized for the purpose in 8-302, a bank as defined in 8-101.03, or a credit union under the Credit Union Act (28-612(2)).
• Commercial bribery (28-613) by an agent, fiduciary or officer is a Class I misdemeanor.

Exploitation of a vulnerable adult or senior adult

Exploiting a vulnerable or older adult is its own felony, separate from theft and with no dollar threshold. "A person commits knowing and intentional abuse, neglect, or exploitation of a vulnerable adult or senior adult if he or she through a knowing and intentional act causes or permits a vulnerable adult or senior adult to be: ... (d) Exploited," and the offense "is a Class IIIA felony" (28-386(1), (2)).

"Exploitation" is defined broadly:

"Exploitation means the wrongful or unauthorized taking, withholding, appropriation, conversion, control, or use of money, funds, securities, assets, or any other property of a vulnerable adult or senior adult by any person by means of undue influence, breach of a fiduciary relationship, deception, extortion, intimidation, force or threat of force, isolation, or any unlawful means or by the breach of a fiduciary duty by the guardian, conservator, agent under a power of attorney, trustee, or any other fiduciary of a vulnerable adult or senior adult." (28-358)

"Senior adult means any person sixty-five years of age or older" (28-366.01), and "vulnerable adult" is defined in 28-371. The theft grading section, 28-518, sets grades by value and prior convictions, not by the victim's age. For warning signs and reporting, see our guide to elder financial exploitation.

Forgery in Nebraska

Key definitions

The definitions in 28-601 govern sections 28-601 to 28-605:

• Written instrument: "any paper, document, or other instrument containing written or printed matter used for purposes of reciting, embodying, conveying, or recording information, and any money, credit card, token, stamp, seal, badge, trademark, or any evidence or symbol of value, right, privilege, or identification which is capable of being used to the advantage or disadvantage of some person" (28-601(1)).
• Falsely make: "to make or draw a written instrument, whether complete or incomplete, which purports to be an authentic creation of its ostensible maker, but which is not, either because the ostensible maker is fictitious or because, if real, he did not authorize the making or the drawing thereof" (28-601(4)).
• Forged instrument: "a written instrument which has been falsely made, completed, endorsed or altered" (28-601(7)).
• Utter: "to issue, authenticate, transfer, sell, transmit, present, use, pass, or deliver, or to attempt or cause such uttering" (28-601(9)).

Under these definitions, signing another person's name is a false making when the instrument purports to be that person's authentic creation and the person "did not authorize the making or the drawing thereof." Forgery also requires "intent to deceive or harm."

Forgery in the first degree (28-602)

A person commits forgery in the first degree if, "with intent to deceive or harm, he falsely makes, completes, endorses, alters, or utters a written instrument which is or purports to be, or which is calculated to become or to represent if completed: (a) Part of an issue of money, stamps, securities, or other valuable instruments issued by a government or governmental agency; or (b) Part of an issue of stock, bonds, bank notes, or other instruments representing interests in or claims against a corporate or other organization or its property." It is a Class III felony at any value.

Forgery in the second degree (28-603)

Second-degree forgery covers any written instrument that "does or may evidence, create, transfer, terminate, or otherwise affect a legal right, interest, obligation, or status," such as a check, deed or contract. It is graded by "the face value, or purported face value, or the amount of any proceeds wrongfully procured or intended to be procured by the use of such instrument":

• $5,000 or more: Class IIA felony;
• $1,500 or more but less than $5,000: Class IV felony;
• $500 or more but less than $1,500: Class I misdemeanor;
• less than $500: Class II misdemeanor.

Instruments "may be aggregated in the indictment or information if such instruments were part of the same scheme or course of conduct which took place within a sixty-day period and within one county" (28-603(6)).

Because "utters" appears in both 28-602 and 28-603, passing a forged instrument carries the same grade as making it.

Criminal possession of a forged instrument (28-604)

"Whoever, with knowledge that it is forged and with intent to deceive or harm, possesses any forged instrument covered by section 28-602 or 28-603 commits criminal possession of a forged instrument." Possession is graded below the matching forgery offense:

• first-degree (28-602) instrument: Class IV felony;
• 28-603 instrument of $5,000 or more: Class IV felony;
• $1,500 or more but less than $5,000: Class I misdemeanor;
• $500 or more but less than $1,500: Class II misdemeanor;
• less than $500: Class III misdemeanor.

Forgery devices, simulation and slugs

• Criminal possession of written instrument forgery devices (28-605): making or possessing, with knowledge of its character, "any plate, die, or other device, apparatus, equipment, or article specifically designed for use in counterfeiting, unlawfully simulating, or otherwise forging written instruments," among other acts. Class IV felony.
• Criminal simulation (28-606): making or altering an object so it appears to have an antiquity, rarity or source it lacks, with intent to deceive, or possessing or uttering such an object. "Criminal simulation is a Class III misdemeanor."
• Slugs (28-607): a Class I misdemeanor at $100 or more and a Class II misdemeanor under $100.

Bad checks, payment devices and identity documents

Issuing a bad check (28-611). "Whoever obtains property, services, child support credit, spousal support credit, or present value of any kind by issuing or passing a check, draft, assignment of funds, or similar signed order for the payment of money, knowing that he or she does not have sufficient funds in or credit with the drawee for the payment of the check, draft, assignment of funds, or order in full upon presentation, commits the offense of issuing a bad check." It is a Class IIA felony at $5,000 or more, a Class IV felony from $1,500 to under $5,000, a Class I misdemeanor from $500 to under $1,500 and a Class II misdemeanor under $500; a second or subsequent misdemeanor-level offense is a Class IV felony (28-611(3)). A check drawn on a nonexistent account is a separate offense (28-611.01), a Class III felony at $5,000 or more and a Class IV felony from $1,500 to under $5,000, with misdemeanors below that on a first offense; any second or subsequent offense is a Class III felony at $1,500 or more and a Class IV felony below $1,500 (28-611.01(3)).

Financial transaction devices (28-620, 28-621). Unauthorized use of a financial transaction device is graded by the value used within six months, from a Class II misdemeanor under $500 to a Class IIA felony at $5,000 or more. Possessing one device with intent to defraud is a Class III misdemeanor, two or three devices a Class IV felony, and four or more a Class IIA felony.

Identity fraud (28-640), making or possessing a forged personal identification document with intent to deceive, is a Class I misdemeanor and a Class IV felony on a second conviction. Identity theft (28-639) is covered on our Nebraska identity theft laws page. Victims of a forged or washed check can start with our guide to mail theft and check washing.

Nebraska embezzlement and forgery offenses at a glance

Felony maximums come from 28-105(1): Class IIA, "Maximum, twenty years imprisonment," with no minimum; Class III, "four years imprisonment and two years post-release supervision or twenty-five thousand dollars fine, or both"; Class IIIA, "three years imprisonment and eighteen months post-release supervision or ten thousand dollars fine, or both"; and Class IV, "two years imprisonment and twelve months post-release supervision or ten thousand dollars fine, or both." Misdemeanor maximums come from 28-106(1): Class I, one year, $1,000 or both; Class II, six months, $1,000 or both; Class III, three months, $500 or both. For the full table, see Nebraska felony classes and misdemeanor penalties.

Probation, restitution and habitual criminals

The class ranges are maximums. For an offender convicted of "either a misdemeanor or a felony for which mandatory or mandatory minimum imprisonment is not specifically required, the court may withhold sentence of imprisonment" unless it finds imprisonment "necessary for protection of the public" because there is a substantial risk of more criminal conduct during probation, the offender needs correctional treatment best provided in a facility, or "A lesser sentence will depreciate the seriousness of the offender's crime or promote disrespect for law" (29-2260(2)). "A person convicted of a felony for which a mandatory minimum sentence is prescribed shall not be eligible for probation" (28-105(4)).

For a Class IV felony, probation is the default. Section 29-2204.02(2) provides that "the court shall impose a sentence of probation unless" the defendant is also sentenced to prison for a felony other than another Class IV felony, was originally charged with a Class I, IA, IB, IC, ID, II, IIA, III or IIIA felony, has been deemed a habitual criminal under 29-2221, or "There are substantial and compelling reasons why the defendant cannot effectively and safely be supervised in the community." When a prison sentence is imposed for a Class III, IIIA or IV felony, the court generally imposes a determinate term followed by post-release supervision within the 28-105 ranges (29-2204.02(1)); a different rule applies when the sentence runs alongside certain other felony sentences (29-2204.02(4)).

Restitution is discretionary: "A sentencing court may order the defendant to make restitution for the actual physical injury or property damage or loss sustained by the victim as a direct result of the offense for which the defendant has been convicted," and, with the consent of the parties, for an uncharged offense or one dismissed in plea negotiations (29-2280). The amount "shall be based on the actual damages sustained by the victim and shall be supported by evidence," and the court "shall consider the defendant's earning ability, employment status, financial resources, and family or other legal obligations and shall balance such considerations against the obligation to the victim" (29-2281(1)). Payment may be ordered immediately, in installments or within a period "not to exceed five years after the date of judgment or defendant's final release date from imprisonment, whichever is later" (29-2281(3)).

Habitual criminal rule

A person who "has been twice convicted of a crime, sentenced, and committed to prison" for terms of not less than one year each is a habitual criminal on conviction of a new felony and faces "a mandatory minimum term of ten years and a maximum term of not more than sixty years," with exceptions (29-2221(1)). One exception applies to theft: if the new felony is "in violation of sections 28-509 to 28-518 and all of the habitual criminal's prior felony convictions are also violations of such subsection or sections or of a similar statute in another state or of the United States, the mandatory minimum term shall be three years and the maximum term not more than twenty years" (29-2221(1)(c)). The lower theft tier applies only when every prior felony is also a theft-type offense, so a record that includes a prior forgery felony falls under the general rule.

Time limits for prosecution

Section 29-110(1) sets the general felony rule: "Except as otherwise provided by law, no person shall be prosecuted for any felony unless the indictment is found by a grand jury within three years next after the offense has been done or committed or unless a complaint for the same is filed before the magistrate within three years next after the offense has been done or committed and a warrant for the arrest of the defendant has been issued." Misdemeanors must be prosecuted "within one year and six months from the time of committing the offense," or within one year for an offense punishable only by a fine of up to $100 and up to three months in jail (29-110(2)).

Several exceptions apply here:

• Forgery has no limit: "There shall not be any time limitations for prosecution or punishment for treason, murder, arson, forgery," and other listed crimes (29-110(11)).
• Exploitation of a vulnerable or senior adult under 28-386 may be prosecuted within six years (29-110(9)).
• Identity fraud under 28-640 (and identity theft and criminal impersonation) may be prosecuted within five years (29-110(7)).
• Flight: "The time limitations prescribed in this section shall not extend to any person fleeing from justice" (29-110(13)).

Theft has no separate period or discovery rule in 29-110, so felony theft follows the three-year rule. Civil filing deadlines are different; see the Nebraska statute of limitations guide.

Recent changes

• 2025: sentencing table and habitual criminals. LB150 (2025, approved June 4, 2025) amended 28-105, the felony class table, and 29-2221, the habitual-criminal statute. Both sections became operative three calendar months after the 2025 session adjourned, and the rules above are the current text.
• 2025: other acts. LB78 (2025) amended 29-2260 (probation), and LB383 (2025) amended the offense lists in 29-110 for child offenses; the theft and forgery periods did not change.
• 2023: theft grading. Laws 2023, LB50 is the most recent amendment to 28-518.

Federal law separately reaches embezzlement from banks and federal programs and mail or wire fraud schemes; those offenses are covered on our embezzlement and forgery laws by state hub. If you were the target of a fraud scheme, our Nebraska scam and fraud laws guide explains where to report it.

Related pages

• Embezzlement and forgery laws by state
• Nebraska theft laws
• Nebraska felony classes and misdemeanor penalties
• Nebraska scam and fraud laws
• Nebraska identity theft laws

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

Last updated: 2026-10-18.

Frequently Asked Questions

Is embezzlement a felony in Nebraska?

Generally yes at $1,500 or more. Embezzlement is prosecuted as theft (Neb. Rev. Stat. 28-510), which is a Class IV felony from $1,500 to under $5,000 and a Class IIA felony at $5,000 or more; smaller thefts are misdemeanors unless the listed repeat-conviction rules within ten years apply (28-518).

What is the penalty for embezzlement in Nebraska?

A Class IV felony carries up to 2 years in prison plus 12 months of post-release supervision, or a $10,000 fine, or both, and a Class IIA felony up to 20 years (28-105). For a Class IV felony the court must impose probation unless an exception in 29-2204.02(2) applies; for other offenses without a mandatory minimum, probation is discretionary (29-2260). Courts may also order restitution (29-2280).

Does Nebraska have a crime called embezzlement?

Not in its Criminal Code. Section 28-510 makes theft a single offense that embraces what used to be larceny, embezzlement, false pretense, fraudulent conversion and similar crimes. Statutes such as 84-711 still refer to embezzlement of public funds, which is punished through the theft statutes.

Is forgery a felony in Nebraska?

First-degree forgery of government money or securities, or corporate stock or bonds, is always a Class III felony (28-602). Second-degree forgery is a felony at $1,500 or more of face value or proceeds (Class IV) and at $5,000 or more (Class IIA); below $1,500 it is a misdemeanor (28-603).

Is uttering a forged check a crime in Nebraska?

Yes. Uttering is part of the forgery offense itself: 28-602 and 28-603 both apply to a person who, with intent to deceive or harm, falsely makes, completes, endorses, alters or utters a forged instrument, so it carries the same grade as making it.

Is it a crime to take money from an elderly person in Nebraska?

Knowingly and intentionally causing or permitting a vulnerable adult or a person 65 or older to be exploited is a Class IIIA felony at any amount (28-386). Exploitation includes wrongful taking or use of their money by undue influence, deception or breach of a fiduciary duty, including by a power-of-attorney agent.

Is there a statute of limitations for embezzlement in Nebraska?

Yes. Felony theft must be charged within three years after the offense (29-110(1)), and misdemeanors generally within one year and six months. Forgery has no time limit (29-110(11)), and exploitation of a vulnerable or senior adult has six years (29-110(9)).