New Hampshire Embezzlement and Forgery Laws: Theft and Penalties

New Hampshire's Criminal Code has no general offense named embezzlement. RSA 637:1 makes theft "a single offense embracing" embezzlement, and taking entrusted property is theft under RSA 637:3 or RSA 637:10, generally a felony when the value is more than $1,000.

Theft above $1,500 is a class A felony and theft from $1,000.01 to $1,500 is a class B felony (RSA 637:11), with felony grades at lower values for repeat offenders and certain other thefts. Forgery is graded by the kind of writing: a class B felony for checks, securities and government instruments, and a misdemeanor for other writings (RSA 638:1). 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 New Hampshire theft chapter as it applies to embezzlement (RSA 637:1 to 637:11), the fraud chapter including forgery (RSA 638:1 to 638:20 and identity fraud in 638:26), financial exploitation of vulnerable adults (631:9, 631:10), the insurance-title and banking-title embezzlement provisions (402:51, 402:53, 383-A:7-701(c), (d)), public-servant offenses (641:7, 643:1, 643:2), the retirement system's fraud provision (100-A:27), loss of office (607-A:2, 41:26-d), offense classes and sentences (625:9, 651:2, 651:6), restitution (651:63) and time limits (625:8). It does not cover the full theft table (see New Hampshire theft laws), identity theft in depth, scam reporting, federal offenses, civil lawsuits or local ordinances.

What is embezzlement in New Hampshire?

Embezzlement is theft. RSA 637:1 provides:

"Conduct denominated theft in this chapter constitutes a single offense embracing the separate offenses such as those heretofore known as larceny, larceny by trick, larceny by bailees, embezzlement, false pretense, extortion, blackmail, receiving stolen property. An accusation of theft may be supported by evidence that it was committed in any manner that would be theft under this chapter, notwithstanding the specification of a different manner in the indictment or information."

Two sections reach the conduct most people mean by embezzlement.

Theft by unauthorized taking or transfer (RSA 637:3): "I. A person commits theft if he obtains or exercises unauthorized control over the property of another with a purpose to deprive him thereof. II. As used in this section and RSA 637:4 and 5, 'obtain or exercise unauthorized control' includes but is not necessarily limited to conduct heretofore defined or known as common law larceny by trespassory taking, larceny by conversion, larceny by bailee, and embezzlement."

"Purpose to deprive" means, among other things, to have the conscious object "(a) To withhold property permanently or for so extended a period or to use under such circumstances that a substantial portion of its economic value, or of the use and benefit thereof, would be lost" (RSA 637:2, III).

Theft by misapplication of property (RSA 637:10, I) covers money held for someone else:

"I. A person commits theft if he obtains property from anyone or personal services from an employee upon agreement, or subject to a known legal obligation, to make a specified payment or other disposition to a third person, whether from that property or its proceeds or from his own property to be reserved in an equivalent or agreed amount, if he purposely or recklessly fails to make the required payment or disposition and deals with the property obtained or withheld as his own."

Presumptions for government and bank employees

RSA 637:10, III: "An officer or employee of the government or of a financial institution is presumed: (a) To know of any legal obligation relevant to his liability under this section, and (b) To have dealt with the property as his own if he fails to pay or account upon lawful demand, or if an audit reveals a shortage or falsification of his accounts."

"Government" is defined broadly to include "any county, municipality or other political unit," any department or agency, and "any corporation or other association carrying out the functions of government" (RSA 637:10, IV(b)). "Financial institution" means "a bank, insurance company, credit union, safety deposit company, savings and loan association, investment trust, or other organization held out to the public as a place of deposit of funds or medium of savings or collective investment" (RSA 637:10, IV(a)).

Where the word embezzlement names an offense

Outside the theft chapter, the word is used as an element or a label in these criminal provisions:

• Insurance company officers (RSA 402:51): "If any officer of an insurance company organized under the laws of this state shall embezzle, abstract or wilfully misapply any of the money, funds or other securities of the company," or make false entries with intent to injure, defraud or deceive, "he shall be guilty of a class A felony."
• Insurance agents and brokers (RSA 402:53): premiums are received "in his fiduciary capacity," and an agent, solicitor or broker "who embezzles or fraudulently converts or appropriates to his own use" such money "shall be deemed guilty of embezzlement, and shall be punished accordingly, irrespective of whether or not he has, or claims to have, any commission or other interest in such receipts." The section states no separate penalty class.
• State bank and credit union directors and officers (RSA 383-A:7-701(d)): "If any director or officer embezzles, abstracts, or willfully misapplies any of the money, funds, or credits of the state bank or credit union or makes any false entry in any book, report, or statement of the state bank or credit union with intent in either case to injure or defraud the state bank, credit union, or any other person or to deceive any officer or agent of the state bank, credit union, any committee or examiner appointed to examine the affairs of the state bank or credit union, or the commissioner, then the director or officer shall be guilty of a class A felony." Under 383-A:7-701(c), a director, officer or employee who receives "any fee, gift, or benefit whatsoever" from a borrower or loan applicant "as an inducement to making the loan," other than the usual compensation for drawing mortgages and other loan papers, or who negotiates loans on his or her own behalf with himself or herself as an official of the institution, is also guilty of a class A felony.
• WIC program vendors (RSA 638:15): a vendor "who embezzles, purposely misapplies, steals, or obtains by fraud or theft any funds, assets, or property provided under RSA 132:12-a" commits fraud on the women, infants, and children program, "(a) A class A felony where the value of the funds, assets, or property exceeds $1,500; (b) A class B felony where the value of the funds, assets, or property exceeds $500, but is not more than $1,500; (c) A misdemeanor in all other cases."

Is embezzlement a felony in New Hampshire?

Generally yes when the value is more than $1,000. RSA 637:11 grades theft:

• Class A felony: "(a) The value of the property or services exceeds $1,500, or (b) The property stolen is a firearm, or (c) The actor is armed with a deadly weapon at the time of the theft, except that if the deadly weapon is a firearm, he shall be sentenced in accordance with RSA 651:2, II-g." Under RSA 651:2, II-g, a person convicted of a felony with a deadly-weapon element, where the weapon is a firearm, "may be sentenced to a maximum term of 20 years' imprisonment in lieu of any other sentence prescribed for the crime."
• Class B felony: "(a) The value of the property or services is more than $1,000 but not more than $1,500, or (b) The actor has been twice before convicted of theft of property or services, as a felony or class A misdemeanor," and also when "(d) The property or services stolen are from 3 separate business establishments within a 72-hour period, or (e) The property is stolen with intent to resell or distribute."
• Misdemeanor: "Theft constitutes a misdemeanor if the value of the property or services does not exceed $1,000."

For the rest of the theft table and other theft offenses, see New Hampshire theft laws.

Which misdemeanor class?

Section 637:11, III does not name a class. Under RSA 625:9, IV(c), "Any crime designated within or outside this code as a misdemeanor without specification of the classification shall be presumed to be a class B misdemeanor unless: (1) An element of the offense involves an 'act of violence' or 'threat of violence' as defined in paragraph VII; (2) The state files a notice of intent to seek class A misdemeanor penalties on or before the date of arraignment," or "(3) The misdemeanor charge is filed directly in superior court."

Valuing and adding up takings

RSA 637:2, V: "'Value' means the highest amount determined by any reasonable standard of property or services. (a) Amounts involved in thefts committed pursuant to one scheme or course of conduct, whether from the same person or several persons, may be aggregated in determining the grade of the offense. (b) The value of property or services obtained by the actor shall determine the grade of the offense, and such value shall not be offset against or reduced by the value of any property or services given by the actor in exchange. (c) Each personal check or credit card shall have a value of $250." Since January 1, 2026, each gift card has the highest value listed on its face or packaging, or $250 if none is listed (RSA 637:2, V(d)).

Misapplication of entrusted property

A separate misdemeanor reaches fiduciaries and holders of government or bank property. RSA 638:11:

"I. A person is guilty of a misdemeanor if he deals with property that has been entrusted to him as a fiduciary, or property of the government or of a financial institution, in a manner which he knows is a violation of his duty and which involves substantial risk of loss to the owner or to a person for whose benefit the property was entrusted. II. As used in this section, 'fiduciary' includes any person carrying on fiduciary functions on behalf of a corporation or other organization which is a fiduciary."

Because the section does not name a class, the RSA 625:9, IV(c) presumption of a class B misdemeanor applies unless one of its exceptions does.

Bank insiders and depositors

Embezzlement or willful misapplication of a state bank's or credit union's funds by a director or officer is a class A felony under RSA 383-A:7-701(d), described above. Separately, RSA 638:10 makes it a misdemeanor for an officer, manager or other person "participating in the direction of a financial institution" to receive or permit receipt of a deposit or other investment "knowing that the institution is or is about to become unable, from any cause, to pay its obligations in the ordinary course of business," when "He knows that the person making the payment to the institution is unaware of such present or prospective inability."

Public officials and public money

The Criminal Code has no separate public-funds embezzlement felony. A public employee who keeps public money is prosecuted under the theft sections, with the RSA 637:10, III presumptions above. Chapter 643 (abuse of office) has only two sections, official oppression and misuse of information, both misdemeanors. Under RSA 643:1, a public servant "is guilty of a misdemeanor if, with a purpose to benefit himself or another or to harm another, he knowingly commits an unauthorized act which purports to be an act of his office; or knowingly refrains from performing a duty imposed on him by law or clearly inherent in the nature of his office."

False government records are a misdemeanor under RSA 641:7 for a person who "I. Knowingly makes a false entry in or false alteration of any thing belonging to, received, or kept by the government for information or record, or required by law to be kept for information of the government; or II. Presents or uses any thing knowing it to be false, and with a purpose that it be taken as a genuine part of information or records referred to in paragraph I; or III. Purposely and unlawfully destroys, conceals, removes or otherwise impairs the verity or availability of any such thing."

Loss of office

RSA 607-A:2, I(a) provides that "A person sentenced for a felony, from the time of his or her sentence until his or her final discharge, may not: ... (2) Seek the nomination of a political party or become a candidate for or hold public office." For this section, "A person who is on probation or parole shall be considered to be finally discharged." Under 607-A:2, II, "A public office held at the time of sentence is forfeited as of the date of the sentence if the sentence is in this state," an appeal "does not affect the application of this section," and "if the conviction is reversed the defendant shall be restored to any public office forfeited under this chapter."

Separately, a town's governing body may begin proceedings to remove an elected town treasurer when an examination finds the accounts contain an "irregularity," which RSA 41:26-d defines as "an intentional misstatement of the financial statements or a theft of assets." The removal decision can be appealed de novo to the superior court.

Retirement benefits

The New Hampshire Retirement System chapter, RSA 100-A, contains no provision forfeiting retirement benefits on a conviction. Its criminal provision targets fraud on the system: "Any person who shall knowingly make any false statement or shall falsify or permit to be falsified any record or records of this retirement system in any attempt to defraud the system as a result of such act, shall be guilty of a class B felony if a natural person, or guilty of a felony if any other person" (RSA 100-A:27).

Financial exploitation of elderly, disabled or impaired adults

RSA 631:9 defines financial exploitation of an elderly, disabled or impaired adult, which reaches breaches of fiduciary duty (including by an agent under a power of attorney) and takings by undue influence. The penalties in RSA 631:10, I apply to "Any person who violates RSA 631:9 and who knows or reasonably should know that the victim is an elderly, disabled, or impaired adult":

• "(a) A class A felony if the funds, assets, or property involved in the exploitation of the elderly, disabled, or impaired adult is valued at $1,500 or more";
• "(b) A class B felony if the funds, assets, or property involved in the exploitation of the elderly, disabled, or impaired adult is valued at $1,000 or more, but less than $1,500";
• "(c) A misdemeanor if the funds, assets, or property involved in the exploitation of the elderly, disabled, or impaired adult is valued at less than $1,000."

Restitution is mandatory: "A person convicted of financial exploitation shall be sentenced to make restitution of the full value of the fund, assets, or property involved in the exploitation to the elderly, disabled, or impaired adult or the adult's estate in accordance with RSA 651:63" (RSA 631:10, II). Note that the class A line here is "$1,500 or more," while the theft class A line is "exceeds $1,500." For warning signs and reporting, see our guide to elder financial fraud.

Extended terms for crimes against older or disabled victims

RSA 651:6, I(l) allows an extended sentence if the jury also finds beyond a reasonable doubt that the defendant:

"(l) Has committed or attempted to commit any of the crimes defined in RSA 637 or RSA 638 against a victim who is 65 years of age or older or who has a physical or mental disability and that in perpetrating the crime, the defendant intended to take advantage of the victim's age or a physical or mental condition that impaired the victim's ability to manage his or her property or financial resources or to protect his or her rights or interests"

The extended term requires that "written notice of the possible application of this section is given the defendant at least 21 days prior to the commencement of jury selection for his or her trial." For a felony covered by the rule (the section excludes murder, manslaughter, negligent homicide and certain other offenses), the term is "a minimum to be fixed by the court of not more than 10 years and a maximum to be fixed by the court of not more than 30 years"; for "(b) A misdemeanor, a minimum to be fixed by the court of not more than 2 years and a maximum to be fixed by the court of not more than 5 years" (RSA 651:6, III). Section 651:6 was amended by 2026 N.H. Laws ch. 79:3, effective July 21, 2026, in an act that also amended the assault provisions protecting law enforcement officers, firefighters and emergency medical care providers (RSA 631:1, 631:2); the paragraphs quoted here are the text in force since that date.

Repeat offenders

The same extended term is available, on the court's own finding, for a person who "(a) Has twice previously been convicted in this state, or in another jurisdiction, on sentences in excess of one year" (RSA 651:6, II(a)). Separately, two prior felony or class A misdemeanor theft convictions make any new theft a class B felony (RSA 637:11, II(b)).

What is forgery in New Hampshire?

RSA 638:1, I: "A person is guilty of forgery if, with purpose to defraud anyone, or with knowledge that he is facilitating a fraud to be perpetrated by anyone, he: (a) Alters any writing of another without his authority or utters any such altered writing; or (b) Makes, completes, executes, authenticates, issues, transfers, publishes or otherwise utters any writing so that it purports to be the act of another, or purports to have been executed at a time or place or in a numbered sequence other than was in fact the case, or to be a copy of an original when no such original existed."

Uttering is part of the same offense; there is no separate uttering section. "Writing" includes "printing or any other method of recording information, checks, tokens, stamps, seals, credit cards, badges, trademarks, and other symbols of value, right, privilege, or identification" (RSA 638:1, II).

Is forgery a felony in New Hampshire?

It depends on the writing, not the dollar amount:

• Class B felony (RSA 638:1, III): "if the writing is or purports to be: (a) A security, revenue stamp, or any other instrument issued by a government, or any agency thereof; or (b) A check, an issue of stocks, bonds, or any other instrument representing an interest in or a claim against property, or a pecuniary interest in or claim against any person or enterprise."
• Class A misdemeanor (638:1, III-a): "if the writing is or purports to be a fake or counterfeit certificate of insurance."
• Class B misdemeanor (638:1, IV): "All other forgery is a class B misdemeanor."

Possession is a separate class B misdemeanor: "A person is guilty of a class B misdemeanor if he knowingly possesses any writing that is a forgery under this section or any device for making any such writing. It is an affirmative defense to prosecution under this paragraph that the possession was without an intent to defraud" (RSA 638:1, V). For the victim side of stolen and altered checks, see our guide to mail theft and check washing.

Other offenses in the fraud chapter

• Fraudulent handling of recordable writings (RSA 638:2): "A person is guilty of a class B felony if, with a purpose to deceive or injure anyone, he falsifies, destroys, removes or conceals any will, deed, mortgage, security instrument or other writing for which the law provides public recording."
• Tampering with records (RSA 638:3): a misdemeanor if, "knowing he has no privilege to do so, he falsifies, destroys, removes or conceals any writing or record, public or private, with a purpose to deceive or injure anyone or to conceal any wrongdoing."
• Bad checks (RSA 638:4): a class A felony if the face amount exceeds $1,500, a class B felony if it exceeds $1,000 but is not more than $1,500 (the same felony grades also apply on 2 or more prior bad-check convictions for offenses committed within a 12-month period when the aggregate face amount of the present and prior checks crosses those lines), a class A misdemeanor at $1,000 or less if "the actor has been convicted of an offense under this section within the previous 12 months," and "A class B misdemeanor in all other cases." The section states: "It is an affirmative defense that the actor paid the amount of the check, together with all costs and protest fees, to the person to whom it was due, within 14 days after having received notice that payment was refused" (638:4, III).
• Fraudulent use of a credit card (RSA 638:5, III): a class A felony when property or services obtained exceed $1,500, a class B felony above $1,000 up to $1,500 (or on 2 or more prior convictions under the section for offenses committed within a 12-month period when the aggregate amount crosses those lines), and "A misdemeanor in all other cases."
• Fraudulent communications paraphernalia (RSA 638:5-a): a class B felony to create or transfer, a misdemeanor to possess.
• Deceptive business practices (RSA 638:6): class B misdemeanor.
• Counterfeit recordings (RSA 638:6-a): class A misdemeanor for a natural person, class B felony for other persons.
• Counterfeit marks (RSA 638:6-b): "a class A misdemeanor for a first offense and a class B felony for any subsequent offense."
• Commercial bribery (RSA 638:7): graded by value like insurance fraud.
• Fraud on creditors (RSA 638:9): misdemeanor.
• Fraudulent execution of documents (RSA 638:12): a misdemeanor for a person who "by deception or threat, he causes another to sign or execute any instrument which affects or is likely to affect the pecuniary interest of any person."
• Slugs (RSA 638:13): a violation.
• Simulating legal process (RSA 638:14): a misdemeanor to send a writing that "in its format or appearance simulates a summons, complaint, court order or process."
• False academic documentation (RSA 638:15-a): a class A misdemeanor to knowingly "(a) Falsely creates, alters, or assists in the false creation or alteration of an academic degree."
• Insurance fraud (RSA 638:20, IV): a class A felony if the fraudulent portion of the claim is more than $1,500, a class B felony above $1,000 up to $1,500, and "A misdemeanor in all other cases."
• Identity fraud (RSA 638:26): "Identity fraud is a class A felony," with mandatory restitution for the victim's economic loss. Amendments to 638:25, 638:26 and 638:29 take effect January 1, 2027, and are not yet in force. See New Hampshire identity theft laws.

Gift cards have their own theft section since January 1, 2026. Under RSA 637:10-d, II(b), a person is guilty of theft who "Uses, for the purpose of obtaining money, goods, services, or anything else of value, a gift card or gift card redemption information that the person knows or believes has probably been obtained by deception or forgery."

New Hampshire embezzlement and forgery offenses at a glance

The ranges come from RSA 651:2, which says that if a sentence of imprisonment is imposed, the court fixes a maximum "not to exceed: (a) Fifteen years for a class A felony, (b) Seven years for a class B felony, (c) One year for a class A misdemeanor." A class B misdemeanor may bring "conditional or unconditional discharge, a fine, or other sanctions, which shall not include incarceration or probation" (651:2, III). Fines "may not exceed $4,000 for a felony, $2,000 for a class A misdemeanor, $1,200 for a class B misdemeanor, and $1,000 for a violation," and for a felony that produced a gain "the fine may be an amount not to exceed double the amount of that gain" (651:2, IV). For how New Hampshire classifies offenses, see New Hampshire felony classes and misdemeanor penalties.

Sentencing, probation and restitution

The ranges are maximums, not required sentences. "A person convicted of a felony or a Class A misdemeanor may be sentenced to imprisonment, probation, conditional or unconditional discharge, or a fine" (RSA 651:2, I). Probation runs for a period "not to exceed 5 years for a felony and 2 years for a class A misdemeanor" (651:2, V(a)).

Restitution under RSA 651:63, I: "Any offender may be sentenced to make restitution in an amount determined by the court. In any case in which restitution is not ordered, the court shall state its reasons therefor on the record or in its sentencing order. Restitution may be ordered regardless of the offender's ability to pay and regardless of the availability of other compensation; however, restitution is not intended to compensate the victim more than once for the same injury. A restitution order is not a civil judgment." Under 651:63, IV, "Restitution orders shall survive bankruptcy."

Time limits for prosecution

Under RSA 625:8, I, prosecution must generally begin within 6 years for a class A or class B felony, one year for a misdemeanor and 3 months for a violation, and within 2 years for forgery of a fake certificate of insurance (RSA 638:1, III-a). Under 625:8, VI(a), the period does not run "During any time when the accused is continuously absent from the state or has no reasonably ascertained place of abode or work within this state." For other offenses, see the New Hampshire statute of limitations guide. Three rules in RSA 625:8, III extend the time for embezzlement-type cases:

• "(a) Within one year after its discovery by an aggrieved party or by a person who has a duty to represent such person and who is himself not a party to the offense for a theft where possession of the property was lawfully obtained and subsequently misappropriated or for any offense, a material element of which is either fraud or a breach of fiduciary duty."
• "(b) For any offense based upon misconduct in office by a public servant, at any time when the defendant is in public office or within 2 years thereafter."
• "(e) For any offense where destruction or falsification of evidence, witness tampering, or other unlawful conduct delayed discovery of the offense, within one year of the discovery of the offense."

Recent changes

• 2026: extended-term section amended. 2026 N.H. Laws ch. 79, effective July 21, 2026, amended RSA 631:1 and 631:2 (assaults on law enforcement officers, firefighters and emergency medical care providers) and, in section 3, RSA 651:6. The victim-age and persistent-offender paragraphs quoted on this page are the text in force since that date.
• 2026: identity fraud amendments not yet in force. 2026 N.H. Laws chs. 73 and 110 amend RSA 638:25, 638:26 and 638:29 effective January 1, 2027.
• 2025: gift cards. SB 258 (2025 N.H. Laws ch. 150), effective January 1, 2026, added the gift-card theft section RSA 637:10-d and the gift-card valuation rule in RSA 637:2, V(d).

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

Related pages

• Embezzlement and forgery laws by state
• New Hampshire theft laws
• New Hampshire felony classes and misdemeanor penalties
• New Hampshire scam and fraud laws
• New Hampshire statute of limitations

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

Last updated: 2026-10-18.

Frequently Asked Questions

Is embezzlement a felony in New Hampshire?

Generally yes when the value is more than $1,000. Theft, which includes embezzlement, is a class A felony above $1,500 and a class B felony above $1,000 up to $1,500; it is also a class B felony at any value for a person twice before convicted of felony or class A misdemeanor theft (RSA 637:11).

What is the penalty for embezzlement in New Hampshire?

A class A felony carries a maximum prison term of up to 15 years and a class B felony up to 7 years, with a fine up to $4,000 or double the gain (RSA 651:2). The court may instead order probation, a discharge or a fine, and may order restitution regardless of ability to pay (RSA 651:63).

Does New Hampshire have a crime called embezzlement?

Not as a general Criminal Code offense. RSA 637:1 makes theft a single offense embracing embezzlement. The word does name offenses for insurance company officers and agents (RSA 402:51, 402:53) and for state bank and credit union directors and officers (RSA 383-A:7-701(d), a class A felony), and is an element of fraud on the WIC program (RSA 638:15).

What happens to a public employee who takes public money in New Hampshire?

It is prosecuted as theft graded by value, and a government officer or employee is presumed to know the payment obligation and to have treated the money as his own after failing to account on demand or an audit shortage (RSA 637:10, III). A felony sentence in New Hampshire forfeits a public office held at the time (RSA 607-A:2).

Is forgery a felony in New Hampshire?

Forgery is a class B felony when the writing is a check, security, stock, bond, government instrument or other instrument representing a claim against property (RSA 638:1, III). A fake certificate of insurance is a class A misdemeanor and other forgery a class B misdemeanor.

Is signing someone else's name a crime in New Hampshire?

RSA 638:1, I(b) makes it forgery to make, execute or utter a writing so that it purports to be the act of another, when done with purpose to defraud or with knowledge that the person is facilitating a fraud.

How long does New Hampshire have to charge embezzlement?

RSA 625:8, I generally allows 6 years for a felony and one year for a misdemeanor. For a theft of property lawfully obtained and later misappropriated, or an offense with fraud or breach of fiduciary duty as a material element, RSA 625:8, III(a) also allows prosecution within one year after an aggrieved party discovers it.