New Jersey Embezzlement and Forgery Laws: Degrees and Penalties

New Jersey's criminal code, Title 2C of the New Jersey Statutes, has no offense named embezzlement. A person who keeps money or property received under a duty to pay it over or hand it on, and deals with it as their own, commits theft by failure to make required disposition of property received under N.J.S. 2C:20-9. That theft is graded by value under 2C:20-2(b): generally a crime of the fourth degree from $200, the third degree above $500 and the second degree at $75,000, with lower lines for a fiduciary.

A fiduciary, or anyone handling property of the government or a financial institution, who misapplies it commits a separate crime under 2C:21-15. Forgery under 2C:21-1, which includes uttering a forged writing, is a crime of the third degree when the writing is or purports to be a check, and otherwise at least the fourth degree. For other states, see our guide to embezzlement and forgery laws by state.

Information last verified on 2026-10-17. This article has not been reviewed by a licensed lawyer.

Jurisdiction scope: This article covers the New Jersey criminal statutes that reach embezzlement-type conduct (N.J.S. 2C:20-2 and 2C:20-9), misapplication of entrusted property (2C:21-15), the public-office provisions in 2C:27-12, 2C:30-2 to 2C:30-8, 2C:21-34, 2C:43-6.5 and 2C:51-2 and the pension forfeiture list in N.J.S.A. 43:1-3.1, the financial-institution and corporate-officer offenses in 2C:21-9, 2C:21-10 and 2C:21-14, forgery and the related Chapter 21 and 2C:28-7 offenses described below, bad checks (2C:21-5), the sentencing ranges in 2C:43-3, 2C:43-6 and 2C:43-8, the aggravating factors in 2C:44-1 and the time limits in 2C:1-6. It does not cover the full theft grading table (see New Jersey theft laws), identity theft in depth, scams and victim reporting, federal offenses, civil lawsuits or local ordinances.

What is embezzlement in New Jersey?

In New Jersey, the conduct most people call embezzlement is a form of theft. N.J.S. 2C:20-9 provides:

"A person who purposely obtains or retains property upon agreement or subject to a known legal obligation to make specified payment or other disposition, whether from such property or its proceeds or from his own property to be reserved in equivalent amount, is guilty of theft if he deals with the property obtained as his own and fails to make the required payment or disposition."

The section adds that this "applies notwithstanding that it may be impossible to identify particular property as belonging to the victim at the time of the actor's failure to make the required payment or disposition."

Two evidence rules in the same section matter for workplace and public cases:

• Government and financial-institution employees. "An officer or employee of the government or of a financial institution is presumed: (a) to know any legal obligation relevant to his criminal 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 accounts."
• Bounced payments. "The fact that any payment or other disposition was made with a subsequently dishonored negotiable instrument shall constitute prima facie evidence of the actor's failure to make the required payment or disposition, and the trier of fact may draw a permissive inference therefrom that the actor did not intend to make the required payment or other disposition."

How is it different from other theft?

New Jersey treats every form of theft as one offense. Under 2C:20-2(a), "conduct denominated theft or computer criminal activity in this chapter constitutes a single offense, but each episode or transaction may be the subject of a separate prosecution and conviction." A theft charge "may be supported by evidence that it was committed in any manner that would be theft or computer criminal activity under this chapter, notwithstanding the specification of a different manner in the indictment or accusation."

What sets 2C:20-9 apart from other forms of theft is its starting point: the person obtained or kept the property "upon agreement or subject to a known legal obligation" to pay it over or dispose of it in a specified way.

Is embezzlement a felony in New Jersey?

New Jersey grades crimes in four degrees, first through fourth, and treats less serious offenses as disorderly persons offenses (2C:43-6, 2C:43-8). Our page on New Jersey crime degrees and felonies explains how those degrees compare with felonies in other states.

Theft by failure to make required disposition takes its grade from 2C:20-2(b). For the value and fiduciary tiers, the section provides:

• Second degree: "(a) The amount involved is $75,000 or more" or "(f) It is in breach of an obligation by a person in his capacity as a fiduciary and the amount involved is $50,000 or more."
• Third degree: "(a) The amount involved exceeds $500 but is less than $75,000" or "(e) It is in breach of an obligation by a person in his capacity as a fiduciary and the amount involved is less than $50,000."
• Fourth degree: "if the amount involved is at least $200 but does not exceed $500."
• Disorderly persons offense: "(a) The amount involved was less than $200."

So the grade generally turns on the amount, but a theft "in breach of an obligation by a person in his capacity as a fiduciary" is graded under the separate fiduciary clauses. For chapter 20, 2C:20-1 defines "fiduciary" broadly: it lists executors, administrators, guardians, trustees, conservators, receivers and others, and includes a "partner, agent, or officer of a corporation, public or private" and any "other person acting in a similar capacity."

Other parts of 2C:20-2(b) grade theft by the kind of property or how it was taken; the full table is on our New Jersey theft laws page.

Adding up a series of thefts

"The amount involved in a theft or computer criminal activity shall be determined by the trier of fact." The final paragraph of 2C:20-2(b) adds: "Amounts involved in thefts, thefts of motor vehicles, or computer criminal activities 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."

Repeat convictions

The fine ceilings in 2C:43-3 can double for a repeat offender. Subsection g. allows "up to twice the amounts authorized in subsection a., b., c. or d. of this section, in the case of a second or subsequent conviction of any tax offense ... or of any offense defined in chapter 20 or 21 of this code." Chapter 20 holds the theft offenses, and Chapter 21 holds misapplication of entrusted property, forgery and bad checks.

Under 2C:43-6(e), a person convicted of a third or subsequent offense involving State taxes under 2C:20-9, 2C:21-15, any other provision of the code, or Title 54 or 54A "shall be sentenced to a term of imprisonment by the court."

Misapplication of entrusted property (2C:21-15)

New Jersey has a second crime aimed at trustees and people who handle public or bank money. N.J.S. 2C:21-15 provides:

"A person commits a crime if he applies or disposes of property that has been entrusted to him as a fiduciary, or property belonging to or required to be withheld for the benefit of the government or of a financial institution in a manner which he knows is unlawful and involves substantial risk of loss or detriment to the owner of the property or to a person for whose benefit the property was entrusted whether or not the actor has derived a pecuniary benefit."

"Fiduciary" in this section "includes trustee, guardian, executor, administrator, receiver and any person carrying on fiduciary functions on behalf of a corporation or other organization which is a fiduciary."

The grade depends on the benefit derived, with a $1,000 line rather than the $500 line used for theft:

• Second degree: a benefit of $75,000 or more.
• Third degree: a benefit that "exceeds $1,000.00, but is less than $75,000.00."
• Fourth degree: a benefit of "$1,000.00, or less."

Public officers, public employees and public money

New Jersey reaches misuse of public funds through several statutes beyond 2C:20-9 and 2C:21-15.

Official misconduct (2C:30-2) and pattern of official misconduct (2C:30-7)

"A public servant is guilty of official misconduct when, with purpose to obtain a benefit for himself or another or to injure or to deprive another of a benefit: a. He commits an act relating to his office but constituting an unauthorized exercise of his official functions, knowing that such act is unauthorized or he is committing such act in an unauthorized manner; or b. He knowingly refrains from performing a duty which is imposed upon him by law or is clearly inherent in the nature of his office."

Official misconduct "is a crime of the second degree." If the benefit "is of a value of $200.00 or less," it is a crime of the third degree (2C:30-2).

A person who "commits two or more acts that violate the provisions of N.J.S.2C:30-2 or section 2 of P.L.2003, c.31 (C.2C:30-6)" commits pattern of official misconduct under 2C:30-7. It is a crime of the second degree "if one of the acts committed by the defendant is a first or second degree crime; otherwise, it is a crime of the third degree," and the presumption of nonimprisonment in 2C:44-1(e) for people with no prior conviction does not apply. A conviction for a pattern does not merge with the underlying convictions, and the court imposes separate sentences.

Corruption of public resources (2C:27-12)

Under 2C:27-12(a), a person commits corruption of public resources if, with respect to a public resource "which is subject to an obligation to be used for a specified purpose or purposes, the person knowingly uses or makes disposition of that public resource or any portion thereof for an unauthorized purpose."

• Resource for a governmental function or public service (a)(1): first degree at $500,000 or more, second degree from $75,000 to under $500,000, third degree under $75,000.
• Other public resources (a)(2): second degree at $500,000 or more, third degree from $75,000 to under $500,000, fourth degree under $75,000.

Subsection b. makes it a crime to make a material false representation to a government agency, officer or employee "with the purpose to obtain or retain a public resource," or to mislead anyone about its use. That offense is a crime of the second degree at $500,000 or more, the third degree from $75,000 to under $500,000 and the fourth degree under $75,000. Under subsection d., each act is a separate offense, "except that the amounts or values of public resources used for an unauthorized purpose in separate acts of corruption of public resources may be aggregated for the purpose of establishing liability pursuant to this section."

Other public-funds crimes

• Spending beyond the appropriation (2C:30-4). A person in control of a State office, department or institution, or a member of a county or municipal governing body or board of education, commits a crime of the fourth degree by purposely and knowingly disbursing, ordering or voting for the disbursement of public moneys "in excess of the appropriation," or incurring obligations beyond it.
• Speculating on official information (2C:30-3). Acquiring a pecuniary interest in, or speculating or wagering on, a matter affected by official action or by information "which has not been made public," while in office or after leaving office, is a crime of the second degree, or the third degree if the benefit is $200 or less.
• False claims on government contracts (2C:21-34). Knowingly submitting a claim for payment on a government contract "knowing such claim to be false, fictitious, or fraudulent" is a crime of the second degree at $25,000 or above, the third degree when the claim exceeds $2,500 but is less than $25,000, and the fourth degree at $2,500 or less. Subsection b. applies the same tiers, by contract amount, to a knowingly false material representation in the negotiation, award or performance of a government contract.
• Public corruption profiteering penalty (2C:30-8). When a person is convicted of a crime under chapter 21, 27, 28, 29 or 30 of Title 2C "involving the negotiation, award, performance or payment of a local, county or State contract," the court, "upon the application of the Attorney General or the county prosecutor," imposes an added penalty of $500,000 for a first-degree crime, $250,000 for the second degree, $75,000 for the third degree, or "an amount equal to three times the value of any property involved."

Mandatory prison terms for public employees (2C:43-6.5)

A current or former public officer or employee of the State or a political subdivision "who is convicted of a crime that involves or touches such office or employment as set forth in subsection b. of this section, shall be sentenced to a mandatory minimum term of imprisonment without eligibility for parole as follows: for a crime of the fourth degree, the mandatory minimum term shall be one year; for a crime of the third degree, two years; for a crime of the second degree, five years; and for a crime of the first degree, 10 years." The subsection b. list includes 2C:20-9 theft by failure to make required disposition "if the amount involved exceeds $10,000," 2C:20-4 theft by deception over $10,000, commercial bribery (2C:21-10), false contract payment claims (2C:21-34), tampering with public records (2C:28-7), official misconduct (2C:30-2), speculating or wagering on official action or information (2C:30-3) and pattern of official misconduct (2C:30-7), among others. Misapplication of entrusted property (2C:21-15) is not on the list.

The minimum is not absolute. Under subsection c., the court may waive or reduce it, including where it "finds by clear and convincing evidence that extraordinary circumstances exist such that imposition of a mandatory minimum term would be a serious injustice which overrides the need to deter such conduct in others," and it must "state with specificity its reasons." A waiver or reduction does not become final for 10 days, so the prosecution can appeal. Under subsection d., a prosecutor may not recommend such a defendant for pretrial intervention "without the prior approval of the Attorney General," and the defendant is ineligible for intensive supervision during any period of parole ineligibility.

Losing public office and pension

• Forfeiture of office (2C:51-2). A person holding public office, position or employment "who is convicted of an offense shall forfeit such office, position or employment if: (1) He is convicted under the laws of this State of an offense involving dishonesty or of a crime of the third degree or above ...; (2) He is convicted of an offense involving or touching such office, position or employment; or (3) The Constitution so provides." The phrase "involving or touching such office, position or employment" means "that the offense was related directly to the person's performance in, or circumstances flowing from, the specific public office, position or employment held by the person." Under 2C:51-2(d), a person convicted of an offense involving or touching the office "shall be forever disqualified from holding any office or position of honor, trust or profit under this State or any of its administrative or political subdivisions." Under 2C:51-2(f), a conviction under listed sections, including 2C:21-34, 2C:30-2 and 2C:30-3, bars the person from public contracts for up to 10 years after a second-degree conviction or five years after a third-degree conviction, unless the Attorney General orders otherwise.
• Forfeiture of pension (N.J.S.A. 43:1-3.1). Under this section, as amended through P.L.2019, c.190, a person who holds or has held public office or employment and "is convicted of any crime set forth in subsection b. of this section," where the crime "involves or touches such office, position or employment, shall forfeit all of the pension or retirement benefit earned" in the system covering that office. The listed crimes include criminal coercion under paragraph (4) of 2C:13-5(a), theft by deception under 2C:20-4 "if the amount involved exceeds $10,000," theft by extortion under 2C:20-5(d), theft by failure to make required disposition under 2C:20-9 if the amount involved exceeds $10,000, official misconduct (2C:30-2), speculating or wagering on official action or information (2C:30-3), pattern of official misconduct (2C:30-7) and a listed paragraph of the corruption of public resources section. That is a partial list; the section has more entries. Subsection e. preserves the power of a pension board to order forfeiture of all or part of a member's service credit or benefit.

Banks, financial institutions and corporate officers

Several provisions reach insiders at banks and companies:

• The 2C:20-9 presumption quoted above applies to "an officer or employee ... of a financial institution."
• Misapplication (2C:21-15) covers property "belonging to or required to be withheld for the benefit of ... a financial institution."
• Receiving deposits in a failing institution (2C:21-14). "An officer, manager or other person directing or participating in the direction of a financial institution commits a crime of the fourth degree if he receives or permits the receipt of a deposit, premium payment or other investment in the institution knowing that: a. Due to financial difficulties the institution is about to suspend operations or go into receivership or reorganization; and b. The person making the deposit or other payment is unaware of the precarious situation of the institution."
• Misconduct by corporate official (2C:21-9). A director who "knowingly with purpose to defraud" concurs in an unlawful dividend, an unlawful payout of capital stock, or the use of corporate funds to buy its own shares "except in the manner provided by law," or a director or officer who with purpose to defraud issues stock beyond the authorized amount, "is guilty of a crime." So is a person who "purposely or knowingly uses, controls or operates a corporation for the furtherance or promotion of any criminal object" (2C:21-9(c)). The grade turns on the benefit derived: second degree at $75,000 or more, third degree over $1,000 but under $75,000, fourth degree at $1,000 or less.
• Commercial bribery and breach of duty (2C:21-10). "A person commits a crime if he solicits, accepts or agrees to accept any benefit as consideration for knowingly violating or agreeing to violate a duty of fidelity" owed as, among others, "an agent, partner or employee of another" or "a trustee, guardian, or other fiduciary." Under 2C:21-10(d), it is graded by the benefit: second degree at $75,000 or more, third degree over $1,000 but under $75,000, fourth degree at $1,000 or less.

Theft from older and disabled victims

The theft grading section, 2C:20-2(b), has no age-based grade. Instead, the victim's age and vulnerability are sentencing aggravating factors under 2C:44-1(a):

• Factor (2): "The gravity and seriousness of harm inflicted on the victim, including whether or not the defendant knew or reasonably should have known that the victim of the offense was particularly vulnerable or incapable of resistance due to advanced age, ill-health, or extreme youth, or was for any other reason substantially incapable of exercising normal physical or mental power of resistance."
• Factor (12): "The defendant committed the offense against a person who the defendant knew or should have known was 60 years of age or older, or disabled."

The same list includes factor (10), "the offense involved fraudulent or deceptive practices committed against any department or division of State government," and factor (11), where a fine, penalty or restitution order without prison "would be perceived by the defendant or others merely as part of the cost of doing business." Factor (4) covers an offense that "involved a breach of the public trust under chapters 27 and 30 of this title, or the defendant took advantage of a position of trust or confidence to commit the offense." Among the mitigating factors in 2C:44-1(b), paragraph (6) lists that "the defendant has compensated or will compensate the victim of the defendant's conduct for the damage or injury that the victim sustained, or will participate in a program of community service."

A separate section, 2C:24-8, makes it a crime of the third degree for a caregiver to abandon or unreasonably neglect "a person 60 years of age or older or a disabled adult"; it addresses acts "necessary for the physical or mental health" of that person. For money scams aimed at older people more broadly, see our guide to elder fraud.

What is forgery in New Jersey?

N.J.S. 2C:21-1(a) defines forgery:

"A person is guilty of forgery if, with purpose to defraud or injure anyone, or with knowledge that he is facilitating a fraud or injury to be perpetrated by anyone, the actor: (1) Alters or changes any writing of another without his authorization; (2) Makes, completes, executes, authenticates, issues or transfers any writing so that it purports to be the act of another who did not authorize that act or of a fictitious person, or 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; or (3) Utters any writing which he knows to be forged in a manner specified in paragraph (1) or (2)."

Uttering a forged writing is paragraph (3) of the same offense, so it carries the same grade. "Writing" is broad: it "includes printing or any other method of recording information, money, coins, tokens, stamps, seals, credit cards, badges, trademarks, access devices, and other symbols of value, right, privilege, or identification, including retail sales receipts, universal product code (UPC) labels and checks," and the section "shall apply without limitation to forged, copied or imitated checks."

Is forgery a felony in New Jersey?

Forgery is always a crime of the fourth degree or higher. Under 2C:21-1(b), it is a crime of the third degree "if the writing is or purports to be part of an issue of money, securities, postage or revenue stamps, or other instruments, certificates or licenses issued by the government, New Jersey Prescription Blanks ..., or part of an issue of stock, bonds or other instruments representing interest in or claims against any property or enterprise, personal identifying information or an access device." It is also third degree "if the writing is or purports to be a check," or "15 or more forged or altered retail sales receipts or universal product code labels." "Otherwise forgery is a crime of the fourth degree." The grade does not depend on the dollar amount.

Possession of forgery devices is a crime of the third degree under 2C:21-1(c). It covers a person who, "with purpose to use, or to aid or permit another to use the same for purposes of forging written instruments, including access devices and personal identifying information," makes or possesses "any device, apparatus, equipment, computer, computer equipment, computer software or article specially designed or adapted to such use."

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

Section 2C:21-1 answers through its text. Paragraph (a)(2) covers making, completing, executing or issuing a writing "so that it purports to be the act of another who did not authorize that act," and (a)(1) covers altering "any writing of another without his authorization." Either requires "purpose to defraud or injure anyone" or knowledge that the actor "is facilitating a fraud or injury." A check is a writing under the definition, and a forged check is a crime of the third degree under 2C:21-1(b).

If you are dealing with a forged or washed check as the victim, our guide to mail theft and check washing covers reporting and bank steps.

Related forgery and false-document offenses

Chapter 21 and 2C:28-7 contain several offenses next to forgery:

• Criminal simulation (2C:21-2). Making, altering or uttering "any object so that it appears to have value because of antiquity, rarity, source, or authorship which it does not possess," with purpose to defraud: a crime of the fourth degree.
• False government documents (2C:21-2.1). Selling or transferring, or making, a document that "falsely purports to be a driver's license, birth certificate or other document issued by a governmental agency" and could be used to verify identity or age is a crime of the second degree; exhibiting, displaying or uttering one is third degree; possessing one is fourth degree. Every offense in the section also brings loss of driving privileges for six months to two years (2C:21-2.1(e)).
• Fake motor vehicle insurance cards (2C:21-2.3). Knowingly producing or selling a document that "simulates a motor vehicle insurance identification card" is a crime of the third degree, with 30 days of community service. Showing a falsely made card to police or an inspector, knowing it is fake, is a crime of the fourth degree (b), and knowingly possessing one is a disorderly persons offense (c).
• Fraudulent receipts, UPC labels and checks (2C:21-2.4). Knowingly possessing a forged or altered retail sales receipt, UPC label or check "for the purpose of defrauding a retail merchant" is a disorderly persons offense; 15 or more is a crime of the fourth degree.
• Public records and recordable instruments (2C:21-3). Destroying, removing or concealing "any will, deed, mortgage, security instrument or other writing for which the law provides public recording," with purpose to deceive or injure, is a crime of the third degree. Offering an instrument known to contain false information for filing with a public office is a disorderly persons offense.
• Falsifying records (2C:21-4). Falsifying, destroying, removing or concealing a writing or record, or uttering one known to be false, "with purpose to deceive or injure anyone or to conceal any wrongdoing," is a crime of the fourth degree. Issuing a false financial statement by oath or affirmation is third degree.
• Tampering with public records (2C:28-7). Knowingly making a false entry in a government record, using a record known to be false, or destroying or concealing one is a disorderly persons offense "unless the actor's purpose is to defraud or injure anyone, in which case the offense is a crime of the third degree."
• Motor vehicle title papers (2C:21-4.8). A person who purposely or knowingly "forges, changes or counterfeits a part of title papers," or makes a false statement in them, commits a crime of the third degree.
• Credit card forgery (2C:21-6(c)(5)). Falsely making or embossing a purported credit card, or uttering one, with intent to defraud, is "a third degree offense." A person other than the issuer "who possesses two or more credit cards which are falsely made or falsely embossed is presumed to have violated this paragraph."

Bad checks and identity theft

Two more Chapter 21 offenses often appear alongside embezzlement and forgery charges. For reporting a fraud and the civil options, see our page on New Jersey scam and fraud laws.

• Bad checks (2C:21-5). Issuing or passing a check, or authorizing an electronic funds transfer, "knowing that it will not be honored by the drawee" is a crime of the second degree at $75,000 or more, the third degree from $1,000 to under $75,000, the fourth degree from $200 to under $1,000, and a disorderly persons offense under $200.
• Identity theft (2C:21-17). Using another person's identity or personal identifying information to obtain a benefit is a crime of the fourth degree when the benefit is under $500 and one victim is involved, "except that a second or subsequent conviction for such an offense constitutes a crime of the third degree." It is third degree from $500 to under $75,000 or with two to four victims, and second degree at $75,000 or more or with five or more victims. Our page on New Jersey identity theft laws covers it in detail.

New Jersey embezzlement and forgery offenses at a glance

Under 2C:43-6(a), a person convicted of a crime "may be sentenced to imprisonment" for a term set by degree: "between 10 years and 20 years" for the first degree, "between five years and 10 years" for the second, "between three years and five years" for the third, and a term that "shall not exceed 18 months" for the fourth. A disorderly persons offense carries a term that "shall not exceed 6 months" (2C:43-8). Under 2C:43-3, the fine may not exceed $200,000 for a first-degree crime, $150,000 for the second degree, $15,000 for the third degree, $10,000 for the fourth degree and $1,000 for a disorderly persons offense, or "any higher amount equal to double the pecuniary gain to the offender or loss to the victim," and the court may order restitution. For the full table, see our page on New Jersey crime degrees and felonies.

Whether prison is imposed at all is governed by presumptions in 2C:44-1. Under 2C:44-1(d), the court sentences a person convicted of a first- or second-degree crime (or a third-degree crime where aggravating factor (5), (14) or (15) applies) to imprisonment "unless, having regard to the character and condition of the defendant, it is of the opinion that the defendant's imprisonment would be a serious injustice which overrides the need to deter such conduct by others," subject to the limits in that paragraph. Under 2C:44-1(e), a person with no prior conviction who is convicted of an offense other than a first- or second-degree crime is sentenced without imprisonment unless the court finds "imprisonment is necessary for the protection of the public," with listed exceptions. The 2C:44-1(e) presumption does not apply to a pattern of official misconduct (2C:30-7), and 2C:43-6.5 requires minimum terms for the crimes it lists.

How long does New Jersey have to charge embezzlement?

The general period is five years. Under 2C:1-6(b)(1), "a prosecution for a crime must be commenced within five years after it is committed." The seven-year list in 2C:1-6(b)(3), below, does not include theft, misapplication of entrusted property or forgery. For a disorderly persons offense, a prosecution "must be commenced within one year after it is committed" (2C:1-6(b)(2)).

Some public-office crimes get seven years. Under 2C:1-6(b)(3), a prosecution for an offense under 2C:27-2, 2C:27-4, 2C:27-6, 2C:27-7, 2C:29-4, 2C:30-2 (official misconduct) or 2C:30-3, or an attempt or conspiracy to commit one, "must be commenced within seven years after the commission of the offense." Our New Jersey statute of limitations page has the periods for other cases.

Three rules can move the clock. Under 2C:1-6(c), where "a legislative purpose to prohibit a continuing course of conduct plainly appears," the offense is committed when the course of conduct or the defendant's complicity ends. The period "does not run during any time when a prosecution against the accused for the same conduct is pending in this State" (2C:1-6(e)), and the limits "shall not apply to any person fleeing from justice" (2C:1-6(f)).

Recent changes

• P.L.2025, c.237, approved January 12, 2026, effective immediately. The act adds definitions of "payment processor" and "individual" to 2C:20-1 and amends 2C:20-6, theft of property lost, mislaid or delivered by mistake. Under the new rule, proof that a person who knew or should have known they "erroneously received an electronic payment from another individual through a payment processor," was properly notified and did not return the funds "within 30 days of notification" gives rise to "a permissive inference that the individual committed theft." The act also adds an affirmative defense in 2C:20-6. It does not amend 2C:20-9, 2C:21-15 or the grading in 2C:20-2.
• P.L.2025, c.328 and P.L.2026, c.30. These acts amended the sentencing-criteria section, 2C:44-1, on sentencing defendants who are victims of abuse. The aggravating factors quoted above are unchanged in substance.

Federal law

Federal law also reaches embezzlement from banks and federal programs and wire or mail fraud schemes; the embezzlement and forgery laws hub covers those statutes.

Related pages

• Embezzlement and forgery laws by state
• New Jersey theft laws
• New Jersey crime degrees and felonies
• New Jersey scam and fraud laws
• New Jersey statute of limitations

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

Last updated: 2026-10-17.

Frequently Asked Questions

Is embezzlement a crime in New Jersey?

Yes, but the criminal code calls it theft. Under N.J.S. 2C:20-9, a person who obtains or keeps property under an agreement or known legal obligation to pay it over or dispose of it, deals with it as their own and fails to do so, is guilty of theft by failure to make required disposition.

Is embezzlement a felony in New Jersey?

New Jersey grades crimes by degree. Theft by failure to make required disposition is generally a crime of the fourth degree from $200 to $500, the third degree above $500 and the second degree at $75,000, with thefts by a fiduciary (defined in 2C:20-1 to include a partner, agent or corporate officer) graded third degree under $50,000 and second degree at $50,000 or more; under $200 it is generally a disorderly persons offense (2C:20-2(b)).

What is the penalty for embezzlement in New Jersey?

If a prison term is imposed, it is up to 18 months for a fourth-degree crime, 3 to 5 years for the third degree and 5 to 10 years for the second degree (2C:43-6(a)); 2C:44-1(d) and (e) set presumptions for and against imprisonment depending on the degree and prior record. Fines can reach $10,000, $15,000 or $150,000, or double the gain or loss (2C:43-3).

Can several thefts from one employer be added together in New Jersey?

Under 2C:20-2(b), amounts involved in thefts committed pursuant to one scheme or course of conduct, from the same person or several persons, may be aggregated in determining the grade of the offense.

What happens if a public employee embezzles in New Jersey?

The same theft offense applies, and 2C:20-9 presumes a government employee who fails to account on lawful demand dealt with the property as their own. A conviction touching the office can bring a mandatory minimum term for theft over $10,000 (2C:43-6.5, subject to waiver), forfeiture of the office and a permanent bar from public office (2C:51-2(a), (d)) and, for listed crimes, of the pension (N.J.S.A. 43:1-3.1).

Is forgery a felony in New Jersey?

Forgery under 2C:21-1 is always a crime: third degree when the writing is or purports to be a check, money, securities, a government document, personal identifying information or an access device, and fourth degree otherwise. Uttering a forged writing is part of the same offense.

What is uttering a forged instrument in New Jersey?

Under 2C:21-1(a)(3), a person commits forgery by uttering any writing they know to be forged, with purpose to defraud or injure anyone or knowing they are facilitating a fraud or injury. It carries the same degree as making the forgery.

How long does New Jersey have to charge embezzlement?

Under 2C:1-6(b)(1), a prosecution for a crime must be commenced within five years after it is committed. Official misconduct (2C:30-2) and certain other public-office offenses listed in 2C:1-6(b)(3) have seven years, and a disorderly persons offense must be prosecuted within one year (2C:1-6(b)(2)). For a continuing course of conduct the clock starts when the conduct ends (2C:1-6(c)), the period does not run while a prosecution for the same conduct is pending (2C:1-6(e)), and the limits do not apply to a person fleeing from justice (2C:1-6(f)).