Nevada
Is Embezzlement a Felony in Nevada? NRS 205.300 and Penalties
Independently fact-checked against primary sources (last audited October 18, 2026). · 47 primary sources cited on this page. How we verify our legal content

Nevada still has a crime named embezzlement. Under NRS 205.300, a bailee, agent, manager, clerk or anyone else entrusted with money or property who converts it or uses it for a purpose other than the one it was entrusted for "is guilty of embezzlement," and is punished as for stealing property of the same kind and value, which makes it generally a felony at $1,200 or more.
Nevada's theft law also treats theft as a single offense "embracing" embezzlement (NRS 205.0833). Public money has a lower line: a public officer or other custodian who uses $650 or more of it for private or unauthorized purposes commits a category D felony (NRS 204.020). Forgery, including passing a forged instrument, is a category D felony at any amount (NRS 205.090, 205.110). 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 Nevada Revised Statutes on embezzlement (NRS 205.300 to 205.312), conversion of rented property (205.940), the single theft offense as it applies to embezzlement (205.0832 to 205.0835), crimes involving public money and public officers (204.010 to 204.080; 197.110 to 197.230; 283.040), public pension forfeiture (286.668), office disqualification in the Nevada Constitution (art. 4, s. 10; art. 7, s. 2), bank embezzlement (668.055), exploitation of older and vulnerable persons (200.5092, 200.5099) the related additional penalty (193.167) and civil penalty (228.280), the forgery and bad-check sections of chapter 205, habitual offender rules (207.010, 207.014), sentencing (193.130, 193.140, 193.150, 176.033, 176A.120, 213.1216) and time limits (171.085 to 171.095). It does not cover the full theft value table (see Nevada theft laws), identity theft, scams and victim reporting, federal offenses, civil lawsuits or local ordinances.
What is embezzlement in Nevada?
NRS 205.300(1) defines the crime:
"Any bailee of any money, goods or property, who converts it to his or her own use, with the intent to steal it or to defraud the owner or owners thereof and any agent, manager or clerk of any person, corporation, association or partnership, or any person with whom any money, property or effects have been deposited or entrusted, who uses or appropriates the money, property or effects or any part thereof in any manner or for any other purpose than that for which they were deposited or entrusted, is guilty of embezzlement, and shall be punished in the manner prescribed by law for the stealing or larceny of property of the kind and name of the money, goods, property or effects so taken, converted, stolen, used or appropriated."
"Bailee" is defined for this section to mean "all persons with whom any money, goods or property has been deposited, all persons to whom any goods or property has been loaned or hired, all persons to whom any goods or property has been delivered, and all persons who are, either as agent, collector or servant, empowered, authorized or entrusted to carry, collect or receive any money, goods or property of another" (NRS 205.300(4)).
The section also sets an evidentiary rule: "Any use of the money, goods or property by any bailee thereof, other than that for which it was borrowed, hired, deposited, carried, received or collected, is prima facie evidence of conversion and of intent to steal the same and defraud the owner or owners thereof" (NRS 205.300(3)).
Employees, contractors and rented vehicles
- Employees and servants (NRS 205.305). When any clerk, apprentice, servant or other person entrusted with property by an employer or anyone else goes away with it intending to steal it, or, while in service, "shall embezzle the money, goods, chattels or property, or any part thereof, or shall otherwise convert the same to his or her own use, it shall be prima facie evidence of the intent to steal the same," and the person is punished as for "feloniously stealing property of the value of the articles so taken, embezzled, stolen or converted."
- Contractors (NRS 205.310). A person who contracts to supply labor or materials for which a lien could be filed, and who receives payment, "shall be deemed to receive the same as the agent of the party with whom such contract was made or his or her successor or assign, for the purpose of paying all claims for labor and materials supplied, insofar as the money so received will pay such claims." The section itself states no penalty.
- Leased or rented vehicles (NRS 205.312). A person who "willfully and intentionally fails to return the vehicle to its owner within 72 hours after the lease or rental agreement has expired" may reasonably be inferred to have embezzled it, and a person convicted of embezzling a vehicle under that subsection "is guilty of a category C felony."
- Other rented property (NRS 205.940). A person who rents personal property under a written agreement, fails to return it on time and, with intent to defraud the lessor or keep it without permission, does not return it within 72 hours after a written demand sent by registered mail "is guilty of larceny"; obtaining or keeping rented property by a false representation is also larceny.
Embezzlement and theft
Nevada's theft statutes overlap with embezzlement. "Conduct denominated theft in NRS 205.0821 to 205.0835, inclusive, constitutes a single offense embracing the separate offenses commonly known as larceny, receiving or possessing stolen property, embezzlement, obtaining property by false pretenses, issuing a check without sufficient money or credit, and other similar offenses" (NRS 205.0833(1)).
One form of theft fits embezzlement closely: a person commits theft if, "without lawful authority, the person knowingly" does a listed act, including that the person "Converts, makes an unauthorized transfer of an interest in, or without authorization controls any property of another person, or uses the services or property of another person entrusted to him or her or placed in his or her possession for a limited, authorized period of determined or prescribed duration or for a limited use" (NRS 205.0832(1)(b)).
Is embezzlement a felony in Nevada?
Generally yes at $1,200 or more. Embezzlement takes the punishment for stealing property "of the kind and name" of what was taken. For most property, the grand and petit larceny grades (NRS 205.222, 205.240) use the same values as the theft grades in NRS 205.0835(2):

- less than $1,200: misdemeanor;
- $1,200 or more but less than $5,000: category D felony;
- $5,000 or more but less than $25,000: category C felony;
- $25,000 or more but less than $100,000: category B felony, "a minimum term of not less than 1 year and a maximum term of not more than 10 years, and by a fine of not more than $10,000";
- $100,000 or more: category B felony, "a minimum term of not less than 1 year and a maximum term of not more than 20 years, and by a fine of not more than $15,000."
"In addition to any other penalty, the court shall order the person who committed the theft to pay restitution" (NRS 205.0835(3)). The rest of the theft rules, including shoplifting, are on our Nevada theft laws page.
Several rules can lower the felony line or add time: public money and bank funds use a $650 line (below), a rented vehicle kept past 72 hours is a category C felony at any value, and embezzlement of $650 or more from a person 60 or older or a vulnerable person carries an additional penalty. Larceny of some kinds of property does not turn on the $1,200 line: grand larceny of a firearm is a category B felony punishable by 1 to 10 years and a fine of up to $10,000 (NRS 205.226); grand larceny of a motor vehicle is a category C felony for a first offense and a category B felony punishable by 1 to 6 years and a fine of up to $5,000 for a second or later offense within 5 years (NRS 205.228); and stealing one or more head of livestock is grand larceny at any value (NRS 205.220(3)).
Combining separate acts
NRS 205.300(2) provides that the value of property "misappropriated in separate acts of embezzlement must be combined for the purpose of imposing punishment for the offense charged if: (a) The separate acts were committed against the same person within 6 months before the offense; (b) None of the individual acts is punishable as a felony; and (c) The cumulative value of all the money, goods, property and effects misappropriated is sufficient to make the offense punishable as a felony."
The theft chapter has a broader rule: "Amounts involved in thefts committed pursuant to a scheme or continuing course of conduct, whether from one or more persons, may be aggregated in determining the grade of the offense," and the amount involved is "the highest value, by any reasonable standard, of the property or services which are obtained" (NRS 205.0834).
Public money and public officers
Unlawful use of public money (NRS 204.010 and 204.020)
Both sections apply to "a public officer or other person who has in his or her possession, control or custody any public money belonging to this state, or to any county, town, city, district or municipal corporation within this state, or to whom any such public money is entrusted for safekeeping or for transmission," who "uses any of the public money for his or her own private purposes, or for any purpose other than one authorized by law."
- Less than $650: a misdemeanor (NRS 204.010).
- $650 or more: "a category D felony," and "In addition to any other penalty, the court shall order the person to pay restitution" (NRS 204.020).
Other public-money and public-officer offenses
- False accounts and refusal to pay over (NRS 204.030). Making false entries in, falsifying or destroying public accounts, or willfully refusing to pay over public money received, is a category D felony "Where the amount involved is $650 or more" and a misdemeanor "Where the amount involved is less than $650."
- Treasurers (NRS 204.050). A state, county, city or town treasurer "who willfully misappropriates any money, funds or securities received by or deposited with the treasurer, or who is guilty of any other malfeasance or willful neglect of duty in office" commits a category D felony, with restitution, where the amount misappropriated is $650 or more, and a misdemeanor below $650.
- Fraudulent appropriation by an officer (NRS 197.210). An officer who fraudulently appropriates, or secretes with intent to appropriate, "any money, evidence of debt or other property entrusted to the officer by virtue of his or her office" commits a category D felony at $650 or more, with mandatory restitution, and a misdemeanor below $650.
- Private use of public money or property (NRS 197.110(2)). A public officer who "Employs or uses any person, money or property under the public officer's official control or direction, or in the public officer's official custody, for the private benefit or gain of the public officer or another" is guilty of a category E felony.
- Falsely auditing or paying a claim (NRS 197.150). A category D felony, with restitution, where the false or fraudulent claim is $650 or more; a misdemeanor below $650.
- Presenting a false claim (NRS 197.160) to a public officer or board with intent to defraud is a gross misdemeanor.
- Extortion by a public officer or employee (NRS 197.170), such as collecting fees beyond those allowed, is a category D felony with restitution.
- Fines and forfeitures not paid over (NRS 204.040). An officer who receives a fine or forfeiture and fails to pay it over within 30 days is, "in addition to being imprisoned and punished as provided by law," liable on the official bond "for the amount thereof, with 50 percent damages and interest." Private use of a state vehicle by a state officer or employee "shall constitute malfeasance in office" (NRS 204.080(4)).
Losing office and the bar on holding office
- Any felony (NRS 197.230): "The conviction of a public officer of any felony or malfeasance in office shall entail, in addition to such other penalty as may be imposed, the forfeiture of his or her office, and shall disqualify the public officer from ever afterward holding any public office in this State."
- Vacancy (NRS 283.040(1)(d)): a public office becomes vacant on "A conviction of the incumbent of any felony or offense involving a violation of the incumbent's official oath or bond."
- Nevada Constitution, art. 4, s. 10: "Any person who shall be convicted of the embezzlement, or defalcation of the public funds of this State or who may be convicted of having given or offered a bribe to procure his election or appointment to office, or received a bribe to aid in the procurement of office for any other person, shall be disqualified from holding any office of profit or trust in this State; and the Legislature shall, as soon as practicable, provide by law for the punishment of such defalcation, bribery, or embezzlement as a felony."
- Impeachment, art. 7, s. 2: state officers are liable to impeachment "for misdemeanor or malfeasance in office; but judgment in such case shall not extend further than removal from office and disqualification to hold any office of honor, profit, or trust under this State."
Public pension forfeiture (NRS 286.668)
A member of the Public Employees' Retirement System "who is convicted of or pleads guilty or nolo contendere to any felony involving: (a) Accepting or giving, or offering to give, any bribe; (b) Embezzlement of public money; (c) Extortion or theft of public money; (d) Perjury; or (e) Conspiracy to commit any crime set forth in paragraphs (a) to (d), inclusive, and arising directly out of his or her duties as an employee, forfeits all rights and benefits under the System." The System returns the member's own contributions "without interest." The rule applies "only to persons who become members of the System on or after July 1, 2015" (NRS 286.668(3)).
Bank embezzlement (NRS 668.055)
Nevada's banking code has its own section headed "Embezzlement." It reaches "A president, director, manager, cashier, teller, clerk, officer or agent of any bank who embezzles, abstracts or willfully misapplies any money, funds, securities or credits of any bank, or who issues or puts forth any certificate of deposit, draws any draft, bill of exchange or mortgage, or who makes use of any bank in any manner, with the intent to injure or defraud any bank or person, or to deceive any bank, or officer of any bank," and anyone who aids or abets with like intent. The penalty is a category C felony, with restitution, "Where the amount involved is $650 or more," and a misdemeanor "Where the amount involved is less than $650."
Older and vulnerable victims
Exploitation of an older or vulnerable person (NRS 200.5099)
"Exploitation" means "any act taken by a person who has the trust and confidence of an older person or a vulnerable person or any use of the power of attorney or guardianship of an older person or a vulnerable person to: (a) Obtain control, through deception, intimidation or undue influence, over the older person's or vulnerable person's money, assets or property with the intention of permanently depriving the older person or vulnerable person of the ownership, use, benefit or possession of his or her money, assets or property; or (b) Convert money, assets or property of the older person or vulnerable person with the intention of permanently depriving" that person of them (NRS 200.5092). An "Older person" means "a person who is 60 years of age or older."
Penalties under NRS 200.5099(3) and (4):
- First offense, less than $650: as the court determines, a category C felony or a gross misdemeanor punishable "by imprisonment in the county jail for not more than 364 days, or by a fine of not more than $2,000, or by both";
- First offense, at least $650 but less than $5,000: category B felony, a minimum term of not less than 2 years and a maximum of not more than 10 years, or a fine of not more than $10,000, or both;
- First offense, $5,000 or more: category B felony, 2 to 20 years, or a fine of not more than $25,000, or both;
- Second and later offenses, "regardless of the value": category B felony, 2 to 20 years, or a fine of not more than $25,000, or both.
- Value that cannot be determined (200.5099(4)): a first offense is a category C felony or a gross misdemeanor, as the court determines; a second or later offense is a category B felony, 2 to 20 years, or a fine of not more than $25,000, or both.
These apply "unless a more severe penalty is prescribed by law for the act which brought about the exploitation." The values of all money, assets and property obtained or used "may be combined for the purpose of imposing punishment," and the court "shall order the person to pay restitution" (NRS 200.5099(3), (8)). For warning signs and reporting, see our guide to elder financial exploitation.
Additional penalty for embezzlement from older or vulnerable victims (NRS 193.167)
NRS 193.167(1) adds time for "(h) Embezzlement of, or attempting or conspiring to embezzle, money or property of a value of $650 or more" and "(i) Obtaining, or attempting or conspiring to obtain, money or property of a value of $650 or more by false pretenses," committed "against any person who is 60 years of age or older or against a vulnerable person." The additional term is equal to the term for the crime if it is a misdemeanor or gross misdemeanor, and, "if the crime is a felony, by imprisonment in the state prison for a minimum term of not less than 1 year and a maximum term of not more than 20 years."
The additional sentence "(a) Must not exceed the sentence imposed for the crime or criminal violation; and (b) Must run consecutively with the sentence prescribed by statute for the crime" (193.167(4)). The section "does not create any separate offense but provides an additional penalty for the primary offense, whose imposition is contingent upon the finding of the prescribed fact" (193.167(5)). "In addition to any criminal penalty," a person convicted of a crime against an older or vulnerable person for which this additional term may be imposed under paragraph (h) or (i), or of exploitation under NRS 200.5099, among other listed offenses, is liable for a civil penalty recovered by the Attorney General of $5,000 to $20,000 for a first offense and $10,000 to $30,000 for a second or later offense (NRS 228.280(1)).
When a person's conduct meets paragraph (h) or (i) of subsection 1 or subsection 2 of NRS 193.167, the court "shall not grant probation" until the person "has paid to the victim of the offense at least 80 percent of the amount of restitution set by the court" (NRS 176A.120(1)), and the parole board may not release the prisoner on parole until the same 80 percent has been paid (NRS 213.1216(1)), subject to the exceptions in subsection 2 of each section.
Forgery and uttering
What counts as forgery
NRS 205.090 makes it forgery to falsely make, alter, forge or counterfeit any of a long list of documents, including public records, deeds, leases, wills, bonds, bank bills or notes, checks, drafts, contracts, promissory notes, traveler's checks, money orders, receipts, powers of attorney, county orders or warrants, court orders and process, and documents filed with a court or public officer, "or counterfeits or forges the seal or handwriting of another, with the intent to damage or defraud any person," or to utter, publish or pass "as true and genuine" any of them, "knowing it to be false, altered, forged or counterfeited with the intent to prejudice, damage or defraud any person." The offense "shall be punished for a category D felony," and "the court shall order the person to pay restitution." NRS 205.090 sets no dollar threshold.
The chapter's definitions (NRS 205.085), which apply "Within the provisions of this chapter relating to forgery or other offense":
- Written instrument: "an instrument partly written and partly printed or wholly printed with a written signature thereto, or any signature or writing purporting to be a signature of or intended to bind an individual, partnership, corporation or association or an officer thereof."
- Forge: "false making, 'counterfeiting' and the alteration, erasure or obliteration of a genuine instrument in whole or in part, the false making or counterfeiting of the signature of a party or witness, real or fictitious, and the placing or connecting together with intent to defraud, of different parts or the whole of several genuine instruments."
Uttering and possessing forged instruments
- Uttering (NRS 205.110). "Every person who, knowing the same to be forged or altered, and with intent to defraud, shall utter, offer, dispose of or put off as true, or have in his or her possession with intent so to utter, offer, dispose of or put off any forged writing, instrument or other thing, the false making, forging or altering of which is punishable as forgery, shall be guilty of forgery the same as if the person had forged the same."
- Possessing forged notes and money orders (NRS 205.160). Possessing or receiving "any forged promissory note, traveler's check or money order, or bank bill, or bill for the payment of money or property, with the intention to pass it," knowing it is forged, or keeping blank or unfinished forms intending to complete and pass them, with intent to defraud, is a category C felony with mandatory restitution.
Other forgery offenses
- Same-name signatures (NRS 205.115): offering an instrument signed in one's own name or another's "under the pretense that such subscription or endorsement is the act of another person of the same name, or that of a person not in existence," with intent to defraud, is forgery.
- Public records and letters (NRS 205.095): making a false entry in, or failing to make a true entry of a material matter in, a public record or account, or forging letters or messages, with intent to injure or defraud, is forgery punished as provided in NRS 205.090.
- Fictitious and purported instruments (NRS 205.100, 205.105): making or passing a bill, note or check of a bank, company or person that does not exist, knowing it is fictitious, is forgery; so is forging an instrument purporting to be issued by a corporation or government.
- False certificates and petitions (NRS 205.120, 205.125): a false notary or recorder certificate is a category D felony, and signing another's name to a petition or altering a petition is a category D felony.
- Seals and badges (NRS 205.175): counterfeiting a state, court or corporate seal or forging a public officer's signature is a category D felony; making, selling or possessing a counterfeit law enforcement badge or identification is a gross misdemeanor.
- Computer data and cards (NRS 205.481, 205.740): forgery by creating, altering or deleting computer data is "forgery which is a category D felony," and falsely making or embossing a credit or debit card with intent to defraud, or uttering one, is a category D felony.
- Sales receipts and price labels (NRS 205.965): forging or possessing sales receipts or inventory price labels with intent to cheat a retailer is a category E felony, or category D at 15 or more items.
- Financial forgery laboratory (NRS 205.46513): a category B felony, 1 to 20 years, with a possible fine of up to $100,000.
- Counterfeit bars, stamps and marks: counterfeiting gold or silver bars is a category C felony (NRS 205.180); counterfeit manufacturer stamps and labels, selling goods with forged stamps and counterfeiting a trademark are misdemeanors (NRS 205.195, 205.200, 205.205). Selling, displaying or possessing for sale goods bearing a counterfeit or unauthorized registered trademark is a misdemeanor, a category E felony at 100 to 999 units, $1,000 to under $10,000 in retail value or after one prior conviction, and a category D felony at 1,000 or more units, $10,000 or more or after two or more prior convictions (NRS 205.210).
Readers dealing with a forged or altered check as victims can start with our guide to mail theft and check washing.
Bad checks
Bad checks sit in the same part of chapter 205 as forgery. A person who willfully issues a check with intent to defraud, knowing there is not enough money or credit to pay it, is guilty of a misdemeanor; "If that instrument, or a series of instruments passed in the State during a period of 90 days, is in the amount of $1,200 or more, the person is guilty of a category D felony," with mandatory restitution (NRS 205.130(1)). A person who willfully issues a wage check over $1,200 knowing there is not enough money to pay it in full "is guilty of a gross misdemeanor" (205.130(3)). A person previously convicted three times of a misdemeanor under the section, or of a similar offense in any jurisdiction, is guilty of a category D felony (205.130(2)).
Nevada embezzlement and forgery offenses at a glance
| Offense | Statute | What it prohibits | Class or grade | Statutory penalty range |
|---|---|---|---|---|
| Embezzlement | NRS 205.300; 205.0835 | An entrusted person converting money or property, or using it for another purpose | As larceny of the same kind and value (firearms and motor vehicles are graded by kind, and livestock theft is a felony at any value: NRS 205.220(3), 205.226, 205.228): misdemeanor under $1,200; category D $1,200 to under $5,000; category C $5,000 to under $25,000; category B $25,000 or more | Misdemeanor up to 6 months, up to $1,000, or both; D 1 to 4 years, fine up to $5,000; C 1 to 5 years, fine up to $10,000; B 1 to 10 years and up to $10,000 ($25,000 to under $100,000) or 1 to 20 years and up to $15,000 ($100,000 or more); restitution |
| Embezzlement of a leased or rented vehicle | NRS 205.312 | Willfully failing to return a rented vehicle within 72 hours after the agreement expires | Category C felony | 1 to 5 years; fine up to $10,000 |
| Unlawful use of public money | NRS 204.010; 204.020 | A custodian using public money for private or unauthorized purposes | Misdemeanor under $650; category D felony at $650 or more | D 1 to 4 years, fine up to $5,000, restitution |
| False public accounts; refusal to pay over | NRS 204.030 | Falsifying or destroying public accounts, or refusing to pay over public money | Misdemeanor under $650; category D felony at $650 or more | D 1 to 4 years, fine up to $5,000 |
| Treasurer misappropriation | NRS 204.050 | A treasurer willfully misappropriating money or securities | Misdemeanor under $650; category D felony at $650 or more | D 1 to 4 years, fine up to $5,000, restitution |
| Fraudulent appropriation by an officer | NRS 197.210 | An officer appropriating or secreting property entrusted by virtue of office | Misdemeanor under $650; category D felony at $650 or more | D 1 to 4 years, fine up to $5,000, restitution |
| Private use of public money or property | NRS 197.110(2) | A public officer using public money or property for private gain | Category E felony | 1 to 4 years, with execution suspended and probation granted except as NRS 193.130 provides |
| Falsely auditing or paying a claim | NRS 197.150 | An official knowingly auditing or paying a false claim | Misdemeanor under $650; category D felony at $650 or more | D 1 to 4 years, restitution |
| Presenting a false claim | NRS 197.160 | Presenting a fraudulent claim to a public officer or board | Gross misdemeanor | Up to 364 days in county jail, a fine up to $2,000, or both |
| Extortion by a public officer or employee | NRS 197.170 | Taking fees beyond those allowed or making unauthorized demands | Category D felony | 1 to 4 years, restitution |
| Bank embezzlement | NRS 668.055 | A bank insider embezzling, abstracting or willfully misapplying bank funds, or misusing the bank, with intent to injure or defraud | Misdemeanor under $650; category C felony at $650 or more | C 1 to 5 years, fine up to $10,000, restitution |
| Exploitation of an older or vulnerable person | NRS 200.5099(3) | A trusted person, or a holder of a power of attorney or guardianship, taking or converting the person's money or property | Under $650: category C felony or gross misdemeanor; $650 to under $5,000: category B; $5,000 or more and any second offense: category B; value that cannot be determined: category C felony or gross misdemeanor (first offense), category B (later offense) | 2 to 10 years or fine up to $10,000 ($650 to under $5,000); 2 to 20 years or fine up to $25,000 ($5,000 or more, or repeat); restitution |
| Additional penalty: embezzlement of $650 or more from a person 60 or older or a vulnerable person | NRS 193.167(1)(h) | Not a separate crime; adds time to the embezzlement sentence | Additional consecutive term | Felony: 1 to 20 years, not more than the sentence for the crime; probation and parole limited until 80 percent of restitution is paid |
| Forgery and uttering | NRS 205.090; 205.110; 205.095 to 205.115 | Falsely making, altering or counterfeiting listed instruments, or passing or possessing them to pass, with intent to defraud | Category D felony at any amount | 1 to 4 years; fine up to $5,000; restitution |
| Possessing forged notes, traveler's checks, money orders or bank bills | NRS 205.160 | Possessing or receiving them, or blank forms, with intent to pass | Category C felony | 1 to 5 years; fine up to $10,000; restitution |
| False certificates; petitions; seals | NRS 205.120; 205.125; 205.175 | False notary or recorder certificates, false petition signatures, counterfeit seals and official signatures | Category D felony (counterfeit law enforcement badge: gross misdemeanor) | 1 to 4 years; fine up to $5,000 |
| Forgery by computer data; credit or debit card forgery | NRS 205.481; 205.740 | Creating, altering or deleting data; falsely making or uttering a card | Category D felony | 1 to 4 years; fine up to $5,000 |
| Forging sales receipts or price labels | NRS 205.965 | Forging or possessing receipts or labels to cheat a retailer | Category E felony; category D at 15 or more items | 1 to 4 years |
| Financial forgery laboratory | NRS 205.46513 | Equipment set up to make forged financial instruments, with intent to commit an unlawful act | Category B felony | 1 to 20 years; fine up to $100,000 |
| Counterfeiting gold or silver bars; counterfeit stamps, labels and trademarks | NRS 205.180; 205.195 to 205.205 | Counterfeit bars or the tools to make them; counterfeit stamps, labels and marks | Category C felony; misdemeanors | C 1 to 5 years; misdemeanor up to 6 months |
| Bad check | NRS 205.130 | Willfully issuing a check with intent to defraud and without enough funds | Misdemeanor; category D felony at $1,200 or more (one check or a series within 90 days) or after three prior misdemeanor convictions; gross misdemeanor for a wage check over $1,200 | D 1 to 4 years; restitution |
| Habitually fraudulent felon | NRS 207.014 | A third felony with fraud or intent to defraud as an element, where each victim was an older person, a person with a mental disability or a vulnerable person | Category B felony | 5 to 20 years |
Sentencing ranges, probation and restitution
NRS 193.130(2) sets the felony categories: a category B felony carries a minimum term "not less than 1 year" and a maximum "not more than 20 years, as provided by specific statute"; a category C felony 1 to 5 years and a fine of not more than $10,000; a category D felony 1 to 4 years and a fine of not more than $5,000. For a category E felony, also 1 to 4 years, the court "shall suspend the execution of the sentence and grant probation to the person," except as the statute provides, and the conditions may include up to 1 year in the county jail. "The minimum term of imprisonment that may be imposed must not exceed 40 percent of the maximum term imposed" (NRS 193.130(1)).
A misdemeanor is punishable "by imprisonment in the county jail for not more than 6 months, or by a fine of not more than $1,000, or by both fine and imprisonment" (NRS 193.150(1)). A gross misdemeanor carries up to 364 days in the county jail, a fine of up to $2,000, or both (NRS 193.140). For every category and the misdemeanor classes, see Nevada felony categories and misdemeanor penalties.
Restitution runs through the whole subject: the theft, forgery, public-money, officer, bank and exploitation sections each direct the court to order it. The sentencing court must, "If restitution is appropriate, set an amount of restitution for each victim of the offense" (NRS 176.033(3)), and a signed restitution order "shall be deemed a judgment against the defendant for the purpose of collecting damages" (NRS 205.980(4)).
Habitual offenders
- Habitual criminal (NRS 207.010). A person convicted of any felony "who has previously been five times convicted, whether in this State or elsewhere, of any crime which under the laws of the situs of the crime or of this State would amount to a felony is a habitual criminal and shall be punished for a category B felony by imprisonment in the state prison for a minimum term of not less than 5 years and a maximum term of not more than 20 years." A person with seven prior felony convictions "is a habitual criminal and shall be punished for a category A felony": life without the possibility of parole, life with parole eligibility after 10 years, or a definite term of 25 years with parole eligibility after 10 years (NRS 207.010(1)(b)). It is "within the discretion of the prosecuting attorney" whether to include the count, and the trial judge "may, at his or her discretion, dismiss" it.
- Habitually fraudulent felon (NRS 207.014). A person convicted of a felony of which fraud or intent to defraud is an element, who has twice before been convicted of such felonies, "is a habitually fraudulent felon and shall be punished for a category B felony by imprisonment in the state prison for a minimum term of not less than 5 years and a maximum term of not more than 20 years, if the victim of each offense was an older person, a person with a mental disability or a vulnerable person." Unlike the general rule, "The trial judge may not dismiss a count under this section that is included in an indictment or information."
Time limits for prosecution
NRS 171.085(1) provides that "Theft, robbery, burglary, forgery, arson," and certain other listed offenses "must be found, or an information or complaint filed, within 4 years after the commission of the offense." NRS 205.0833 treats embezzlement as part of the single theft offense. "Any felony other than the felonies listed in subsections 1, 2 and 3 must be found, or an information or complaint filed, within 3 years" (171.085(4)). Subsection 1 names theft and forgery; it does not name the public-money, officer and bank sections on this page (NRS 204.020, 197.210, 668.055).
For lesser offenses, "A gross misdemeanor must be found, or an information or complaint filed, within 2 years after the commission of the offense," and "Any other misdemeanor" within 1 year (NRS 171.090).
The discovery rule: "If a felony, gross misdemeanor or misdemeanor is committed in a secret manner, an indictment for the offense must be found, or an information or complaint filed, within the periods of limitation prescribed in NRS 171.085, 171.090 and 624.800 after the discovery of the offense, unless a longer period is allowed" (NRS 171.095(1)(a)). Civil filing deadlines are different; see the Nevada statute of limitations guide.
Recent changes
- 2025: older and vulnerable victims. 2025 Senate Bill 60, which became effective upon passage and approval, amended NRS 193.167 to add "any person who commits a criminal violation of paragraph (a), (b) or (c) of subsection 1 of NRS 205.0832 intentionally or knowingly against any person who is 60 years of age or older or against a vulnerable person." Paragraph (b) is the form of theft that covers converting or controlling property entrusted for a limited use. Section 6 added the same theft violations to the civil-penalty list in NRS 228.280. Section 7 of the act states: "The amendatory provisions of this act apply to offenses committed on or after the effective date of this act."
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 Nevada scam and fraud laws guide explains where to report it.
Related pages
- Embezzlement and forgery laws by state
- Nevada theft laws
- Nevada felony categories and misdemeanor penalties
- Nevada scam and fraud laws
- Nevada statute of limitations
This article provides general legal information about Nevada law and is not legal advice. For advice about a specific situation, contact a lawyer licensed in Nevada.
Last updated: 2026-10-18.
Frequently Asked Questions
Is embezzlement a felony in Nevada?
Generally yes at $1,200 or more. Embezzlement is punished as stealing property of the same kind and value (NRS 205.300). For most property that is a misdemeanor under $1,200, a category D felony from $1,200, category C from $5,000 and category B from $25,000 (NRS 205.0835); a firearm or motor vehicle is graded by kind, not value (NRS 205.226, 205.228), and stealing livestock is grand larceny, a felony, at any value (NRS 205.220(3), 205.222). Public money and bank funds use a lower $650 felony line (NRS 204.020, 668.055).
What is the penalty for embezzlement in Nevada?
A category D felony carries 1 to 4 years and a fine up to $5,000, category C 1 to 5 years and up to $10,000, and category B up to 10 years ($25,000 to under $100,000) or 20 years ($100,000 or more) (NRS 205.0835, 193.130). The court must order restitution, and embezzlement of $650 or more from a person 60 or older or a vulnerable person adds a consecutive term (NRS 193.167).
Can separate embezzlements be added together in Nevada?
Yes. Separate acts of embezzlement against the same person within 6 months are combined when none alone is a felony and together they reach felony value (NRS 205.300(2)). Thefts under a scheme or continuing course of conduct may also be aggregated (NRS 205.0834).
What happens to a public official convicted of embezzlement in Nevada?
Using $650 or more of public money for private or unauthorized purposes is a category D felony (NRS 204.020). A public officer convicted of any felony or malfeasance in office forfeits the office and may never again hold public office in Nevada (NRS 197.230), and the Constitution disqualifies anyone convicted of embezzling state public funds from any office of profit or trust (art. 4, s. 10).
Is forgery a felony in Nevada?
Yes. Forgery under NRS 205.090, including uttering or possessing a forged instrument with intent to pass it (NRS 205.110), is a category D felony at any amount, punishable by 1 to 4 years and a fine up to $5,000, plus restitution.
Is signing someone else's name a crime in Nevada?
Under NRS 205.085(2), forging includes the false making or counterfeiting of the signature of a party or witness, real or fictitious. Forgery under NRS 205.090 also requires intent to damage or defraud, and NRS 205.115 covers signing under the pretense of being another person of the same name.
Is there a statute of limitations for embezzlement in Nevada?
Theft and forgery prosecutions must begin within 4 years (NRS 171.085(1)), and NRS 205.0833 treats embezzlement as part of theft. Subsection 1 does not name the public-money, officer and bank sections (such as NRS 204.020, 197.210 and 668.055); felonies it does not list have 3 years (NRS 171.085(4)). If the offense was committed in a secret manner, the period runs from discovery (NRS 171.095(1)(a)).
Updates
Independently fact-checked against the cited primary sources
The Law Behind This Article
This article rests on the statutory provisions below, held in our own legal record and retrieved from the official source. Tap a section to read the operative text.
Nevada Revised Statutes, Chapter 205: CRIMES AGAINST PROPERTY
§ 205.300Definition; punishment.In force
1. Any bailee of any money, goods or property, who converts it to his or her own use, with the intent to steal it or to defraud the owner or owners thereof and any agent, manager or clerk of any person, corporation, association or partnership, or any person with whom any money, property or effects have been deposited or entrusted, who uses or appropriates the money, property or effects or any part thereof in any manner or for any other purpose than that for which they were deposited or entrusted, is guilty of embezzlement, and shall be punished in the manner prescribed by law for the stealing or larceny of property of the kind and name of the money, goods, property or effects so taken, converted, stolen, used or appropriated.
Official text (excerpt) · last checked 2026-07-29 · Read the full text in our law library · Verify at leg.state.nv.us
§ 205.0835Penalties.In forcecited in 2 of our articles
1. Unless a greater penalty is imposed by a specific statute and unless the provisions of NRS 205.08345 apply under the circumstances, a person who commits theft in violation of any provision of NRS 205.0821 to 205.0835, inclusive, shall be punished pursuant to the provisions of this section. 2. If the value of the property or services involved in the theft: (a) Is less than $1,200, the person who committed the theft is guilty of a misdemeanor. (b) Is $1,200 or more but less than $5,000, the person who committed the theft is guilty of a category D felony and shall be punished as provided in NRS 193.130. (c) Is $5,000 or more but less than $25,000, the person who committed the theft is guilty of a category C felony and shall be punished as provided in NRS 193.130. (d) Is $25,000 or more but less than $100,000, the person who committed the theft is guilty of a category B felony and shall be punished by imprisonment in the state prison for a minimum term of not less than 1 year and a maximum term of not more than 10 years, and by a fine of not more than $10,000.
Official text (excerpt) · last checked 2026-07-29 · Read the full text in our law library · Verify at leg.state.nv.us
Also relied on in: Nevada Theft Laws: $1,200 Felony Line, Penalties and Shoplifting
§ 205.110Uttering forged instruments: Forgery.In force
Every person who, knowing the same to be forged or altered, and with intent to defraud, shall utter, offer, dispose of or put off as true, or have in his or her possession with intent so to utter, offer, dispose of or put off any forged writing, instrument or other thing, the false making, forging or altering of which is punishable as forgery, shall be guilty of forgery the same as if the person had forged the same.
Official text (excerpt) · last checked 2026-07-29 · Read the full text in our law library · Verify at leg.state.nv.us
§ 205.105Forgery of instrument purporting to have been issued by corporation or state.In force
The false making or forging of an instrument or writing purporting to have been issued by or in behalf of a corporation or association, state or government and bearing the pretended signature of any person therein falsely indicated as an agent or officer of such corporation, association, state or government, is forgery the same as if that person were in truth such officer or agent of such corporation, association, state or government.
Official text (excerpt) · last checked 2026-07-29 · Read the full text in our law library · Verify at leg.state.nv.us
§ 205.115True writing signed by wrongdoer’s name or name of person not in existence.In force
Whenever the false making or uttering of any instrument or writing is forgery, every person who, with intent to defraud, shall offer, dispose of or put off such an instrument or writing subscribed or endorsed in his or her own name or that of any other person, whether such signature be genuine or fictitious, under the pretense that such subscription or endorsement is the act of another person of the same name, or that of a person not in existence, shall be deemed guilty of forgery and shall be punished accordingly.
Official text (excerpt) · last checked 2026-07-29 · Read the full text in our law library · Verify at leg.state.nv.us
§ 205.481Forgery by creation, alteration or deletion of data, information, image, program, signal or sound contained in computer.In force
A person who knowingly, willfully and without authorization creates, alters or deletes any data, information, image, program, signal or sound contained in any computer, system or network which, if done on a written or printed document or instrument, would constitute forgery pursuant to NRS 205.090 or 205.095, is guilty of forgery which is a category D felony and shall be punished as provided in NRS 193.130.
Official text (excerpt) · last checked 2026-07-29 · Read the full text in our law library · Verify at leg.state.nv.us
§ 205.08345Organized retail theft; penalties; determination of amount involved in thefts committed by organized retail theft; venue; investigation and prosecution by Attorney General.In forcecited in 2 of our articles
1. A person who knowingly participates directly or indirectly in or engages in conduct with the intent to further an organized retail theft is guilty of a category B felony and shall be punished by imprisonment in the state prison for: (a) If the aggregated value of the property or services involved in all thefts committed in the organized retail theft in this State during a period of 120 days is at least $3,500 but less than $10,000, a minimum term of not less than 1 year and a maximum term of not more than 10 years, and by a fine of not more than $10,000. (b) If the aggregated value of the property or services involved in all thefts committed in the organized retail theft in this State during a period of 120 days is $10,000 or more, a minimum term of not less than 2 years and a maximum term of not more than 15 years, and by a fine of not more than $20,000. 2. In addition to any other penalty, the court shall order a person who violates this section to pay restitution.
Official text (excerpt) · last checked 2026-07-29 · Read the full text in our law library · Verify at leg.state.nv.us
Nevada Revised Statutes, Chapter 204: CRIMES AGAINST THE REVENUE AND PROPERTY OF THIS STATE
§ 204.020Unlawful use of public money: Amount of $650 or more.In force
A public officer or other person who has in his or her possession, control or custody any public money belonging to this state, or to any county, town, city, district or municipal corporation within this state, or to whom any such public money is entrusted for safekeeping or for transmission to any treasurer or other officer, or other person entitled to receive it, who uses any of the public money for his or her own private purposes, or for any purpose other than one authorized by law, if the amount unlawfully used is $650 or more, is guilty of a category D felony and shall be punished as provided in NRS 193.130. In addition to any other penalty, the court shall order the person to pay restitution.
Official text (excerpt) · last checked 2026-07-29 · Read the full text in our law library · Verify at leg.state.nv.us
§ 204.010Unlawful use of public money: Amount less than $650.In force
Every public officer or other person who has in his or her possession, control or custody any public money belonging to this state, or to any county, town, city, district or municipal corporation within this state, or to whom any such public money is entrusted for safekeeping, or for transmission to any treasurer, other officer or person entitled to receive it, who uses any of the public money for his or her own private purposes, or for any purpose other than one authorized by law, shall, if the amount so unlawfully used is less than $650, be punished for a misdemeanor.
Official text (excerpt) · last checked 2026-07-29 · Read the full text in our law library · Verify at leg.state.nv.us
Search our full record of US law — 2.1 million sections, every state + federal →
Sources and References
- NRS 205.300, embezzlement: definition and punishment(leg.state.nv.us).gov
- NRS 205.0833, theft as a single offense(leg.state.nv.us).gov
- NRS 204.010 and 204.020, unlawful use of public money(leg.state.nv.us).gov
- NRS 205.090, forgery(leg.state.nv.us).gov
- NRS 205.110, uttering forged instruments(leg.state.nv.us).gov
- NRS 205.0835, theft penalties(leg.state.nv.us).gov
- NRS 197.230, conviction of a public officer forfeits office(leg.state.nv.us).gov
- NRS 193.167, additional penalty for crimes against older or vulnerable persons(leg.state.nv.us).gov
- NRS 205.160, possessing or receiving forged instruments(leg.state.nv.us).gov
- NRS 171.085, limitations for felonies(leg.state.nv.us).gov
- NRS 205.305, embezzlement by employees and servants(leg.state.nv.us).gov
- NRS 205.310, contractors receiving payment as agents(leg.state.nv.us).gov
- NRS 205.312, embezzlement of a leased or rented vehicle(leg.state.nv.us).gov
- NRS 205.0832, acts constituting theft(leg.state.nv.us).gov
- NRS 205.0834, determination of amount involved in theft(leg.state.nv.us).gov
- NRS 204.030, false accounts and refusal to pay over public money(leg.state.nv.us).gov
- NRS 204.050, misappropriation by treasurers(leg.state.nv.us).gov
- NRS 197.210, fraudulent appropriation by an officer(leg.state.nv.us).gov
- NRS 197.110, misconduct of public officers(leg.state.nv.us).gov
- NRS 197.150, falsely auditing or paying claims(leg.state.nv.us).gov
- NRS 197.160, presenting false claims(leg.state.nv.us).gov
- NRS 197.170, extortion by public officers or employees(leg.state.nv.us).gov
- NRS 204.040 and 204.080, fines not paid over; private use of state vehicles(leg.state.nv.us).gov
- NRS 283.040, vacancies in public office(leg.state.nv.us).gov
- Constitution of the State of Nevada (art. 4, s. 10; art. 7, s. 2)(leg.state.nv.us).gov
- NRS 286.668, forfeiture of PERS rights and benefits for certain felonies(leg.state.nv.us).gov
- NRS 668.055, bank embezzlement and willful misapplication(leg.state.nv.us).gov
- NRS 200.5099, exploitation of an older or vulnerable person (with definitions in NRS 200.5092)(leg.state.nv.us).gov
- NRS 176A.120, probation limits until restitution is paid(leg.state.nv.us).gov
- NRS 205.085, forgery definitions(leg.state.nv.us).gov
- NRS 205.095 to 205.205, other forgery and counterfeiting offenses(leg.state.nv.us).gov
- NRS 205.46513, financial forgery laboratory(leg.state.nv.us).gov
- NRS 205.130, bad checks(leg.state.nv.us).gov
- NRS 207.014, habitually fraudulent felons(leg.state.nv.us).gov
- NRS 193.130, categories and punishment of felonies(leg.state.nv.us).gov
- NRS 193.150, punishment of misdemeanors(leg.state.nv.us).gov
- NRS 205.980, restitution and civil liability(leg.state.nv.us).gov
- NRS 207.010, habitual criminals(leg.state.nv.us).gov
- 2025 Senate Bill 60, enrolled(leg.state.nv.us).gov
- NRS 205.220 and 205.222, grand larceny(leg.state.nv.us).gov
- NRS 205.226, grand larceny of a firearm(leg.state.nv.us).gov
- NRS 205.228, grand larceny of a motor vehicle(leg.state.nv.us).gov
- NRS 205.240, petit larceny(leg.state.nv.us).gov
- NRS 205.210, goods with a false trademark(leg.state.nv.us).gov
- NRS 205.940, conversion of rented or leased personal property(leg.state.nv.us).gov
- NRS 228.280, civil penalty for crimes against older or vulnerable persons(leg.state.nv.us).gov
- NRS 193.140, punishment of gross misdemeanors(leg.state.nv.us).gov
Paid attorney referral. RecordingLaw may receive compensation when you use an attorney-help link. RecordingLaw is not a law firm. Submitting a request does not guarantee that an attorney will accept your case and does not create an attorney-client relationship.