Is Embezzlement a Felony in New Mexico? Laws and Penalties

New Mexico has a separate crime named embezzlement. Under NMSA 1978, Section 30-16-8, embezzlement is converting anything of value a person "has been entrusted" with, "with fraudulent intent to deprive the owner thereof," and it becomes a felony when the value taken from any one victim in any consecutive twelve-month period is over $500.

Forgery under Section 30-16-10 is a felony at every level, including when there is no quantifiable damage, and knowingly issuing or transferring a forged writing is part of the same offense. 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 Mexico Statutes Annotated 1978 sections on embezzlement (30-16-8), vehicle embezzlement (30-16D-2, 30-16D-4.1), computer access to embezzle (30-45-3), fraud (30-16-6), forgery (30-16-10) and credit card forgery (30-16-31), offenses by public officers and employees (4-44-32, 6-10-40, N.M. Const. art. VIII, s4, 30-23-1 to 30-23-3, 30-26-1, 10-16-3, 10-16-17), the office bar in 10-1-2, false entries by bank insiders (58-1-81, 58-1-84), the worthless check penalty (30-36-5), exploitation of a care-facility resident's property (30-47-6), sentencing, probation and restitution (31-18-15, 31-18-15.1, 31-18-15.4, 31-18-17, 31-19-1, 31-20-3, 31-17-1) and time limits (30-1-8, 30-1-9). It does not cover the full larceny value table (see New Mexico theft laws), identity theft, scams and victim reporting, federal offenses or civil lawsuits.

What is embezzlement in New Mexico?

Section 30-16-8(A) defines the offense in one sentence:

"Embezzlement consists of a person embezzling or converting to the person's own use anything of value, with which the person has been entrusted, with fraudulent intent to deprive the owner thereof."

Three elements stand out: the property was entrusted to the person, the person converted it to his or her own use, and the person acted with fraudulent intent to deprive the owner. The section is not limited to employees; it reaches any person entrusted with anything of value.

Embezzlement, larceny and fraud

New Mexico keeps three neighboring offenses in Article 16 of the Criminal Code:

• Larceny (30-16-1(A)): "Larceny consists of the stealing of anything of value that belongs to another."
• Fraud (30-16-6(A)): "Fraud consists of the intentional misappropriation or taking of anything of value that belongs to another by means of fraudulent conduct, practices or representations."
• Embezzlement (30-16-8(A)): conversion of something the person was already entrusted with.

Larceny, fraud and embezzlement use the same dollar breakpoints. Unlike the fraud section, the embezzlement section adds up values taken from one victim over twelve months. Fraud under 30-16-6 also has a firearm rule: fraud involving "a firearm that is valued at less than two thousand five hundred dollars ($2,500) is guilty of a fourth degree felony" (30-16-6(G)). For the larceny tiers, see New Mexico theft laws.

Is embezzlement a felony in New Mexico?

Yes, once the value is over $500 for one victim in any consecutive twelve-month period. Section 30-16-8 grades the offense this way:

The line is "over" $500: an embezzlement of exactly $500 from one victim in the twelve-month period is a misdemeanor.

Adding up embezzlements from one victim

Each tier is measured "against any one victim in any consecutive twelve-month period." The official compilation's annotation describes the 2025 change: "The 2025 amendment, effective July 1, 2025, allowed for the aggregation of multiple incidents of embezzlement within a twelve-month period against any one victim to determine the applicable penalty." An earlier change, the 2007 amendment, "deleted the second sentence that provided that each separate incident of embezzlement or conversion constituted a separate offense."

Vehicles and computers

Two other sections name embezzlement:

• Embezzlement of a vehicle or motor vehicle (30-16D-2). This "consists of a person embezzling or converting to the person's own use a vehicle or motor vehicle as defined by the Motor Vehicle Code [Chapter 66, Articles 1 to 8 NMSA 1978], with which the person has been entrusted, with the fraudulent intent to deprive the owner of the vehicle or motor vehicle." The person "is guilty of a felony as provided in Section 30-16D-4.1 NMSA 1978." That section grades it by offense count: a fourth degree felony for a first offense, a third degree felony for a second offense and a second degree felony for a third or later offense, counting prior offenses under any of 30-16D-1 to 30-16D-4.
• Computer access with intent to defraud or embezzle (30-45-3). This applies to a person who "knowingly and willfully accesses or causes to be accessed a computer, computer system, computer network or any part thereof with the intent to obtain, by means of embezzlement or false or fraudulent pretenses, representations or promises, money, property or anything of value." It is graded by value on the same breakpoints, reaching a second degree felony when the value is "more than twenty thousand dollars ($20,000)."

Public officers and public money

County officers (4-44-32)

"Any county officer who shall willfully fail to account for or pay over as required by law any and all fees, commissions, mileage, per diem or moneys earned by him, which heretofore have, or hereafter may, come into his hands by virtue of his office, shall be deemed guilty of embezzlement, and upon conviction thereof shall be punished by a fine of not more than five thousand dollars [($5,000)], or by imprisonment for not more than five years, or both, and in addition thereto shall be summarily removed from office by the court imposing sentence."

Misusing public money (6-10-40)

A state or local treasurer, or any "public officer or employee having in his custody or under his control any public money," who "shall use or permit the use of any of the money for any purpose not authorized by law," takes a reward or profit in exchange for lending or depositing it, or willfully fails to deposit it as the law requires, "shall be deemed guilty of a felony" punishable by a fine of up to $5,000, up to 10 years in prison, or both (6-10-40).

Article VIII, Section 4 of the New Mexico Constitution also provides that "Any public officer making any profit out of public money or using the same for any purpose not authorized by law, shall be deemed guilty of a felony and shall be punished as provided by law and shall be disqualified to hold public office."

Public funds and public records (Chapter 30, Articles 23 and 26)

• Paying or receiving public money for services not rendered (30-23-2). This "consists of knowingly making or receiving payment or causing payment to be made from public funds where such payment purports to be for wages, salary or remuneration for personal servives [services] which have not in fact been rendered." It is a fourth degree felony at any amount.
• Making or permitting a false public voucher (30-23-3). This "consists of knowingly, intentionally or wilfully [willfully] making, causing to be made or permitting to be made, a false material statement or forged signature upon any public voucher, or invoice supporting a public voucher, with intent that the voucher or invoice shall be relied upon for the expenditure of public money." It is a fourth degree felony.
• Demanding illegal fees (30-23-1) is a petty misdemeanor.
• Tampering with public records (30-26-1) includes "any public officer or public employee knowingly falsifying or falsely making any record or file, authorized or required by law to be kept." It is a fourth degree felony.

Governmental Conduct Act

Under 10-16-17, a person "who knowingly and willfully violates any of the provisions of that act is guilty of a misdemeanor and shall be punished by a fine of not more than one thousand dollars ($1,000) or by imprisonment for not more than one year or both." Section 10-16-3(D) makes taking something of value in exchange for an official act a fourth degree felony.

Extra fine for elected officials (31-18-15.4)

"When a separate finding of fact by the trier of fact shows beyond a reasonable doubt that an offender is a public official and that the felony conviction relates to, arises out of or is in connection with the offender's holding of an elected office, the basic sentence may be increased by an additional fine not to exceed the value of the salary and fringe benefits paid to the offender, by virtue of holding an elected public office, after the commission of the first act that was a basis for the felony conviction."

Bar on public office (10-1-2)

"That no person convicted of a felonious or infamous crime, unless such person has been pardoned or restored to political rights, shall be qualified to be elected or appointed to any public office in this state."

Bank insiders

The Banking Act makes it unlawful for a bank officer, director, employee or agent to "make, with intent to deceive, any false or misleading statement or entry or omit any statement or entry that should be made in any book, account, report or statement of the institution" (58-1-81(B)). A violation is a misdemeanor punishable by up to one year, a fine of up to $5,000, or both, and a felony punishable by up to five years, a fine of up to $10,000, or both, "if the act or omission was done or made with intent to defraud" (58-1-84(A)).

Exploitation of a care-facility resident's property

The Resident Abuse and Neglect Act makes it a crime to exploit the property of a care-facility resident. "Exploitation of a resident's property consists of the act or process, performed intentionally, knowingly or recklessly, of using a resident's property for another person's profit, advantage or benefit without legal entitlement to do so" (30-47-6(A)). A "resident" means "any person who resides in a care facility or who receives treatment from a care facility" (30-47-3(I)). Coverage turns on that status, not on age.

The offense is graded by value on the same breakpoints as embezzlement, from a petty misdemeanor at $250 or less to a second degree felony when "the value of the property exploited is over twenty thousand dollars ($20,000)" (30-47-6(F)). The general embezzlement, fraud, larceny and forgery sections (30-16-1, 30-16-6, 30-16-8, 30-16-10) grade by value and do not change the grade based on the victim's age. For warning signs and reporting, see our guide to elder financial exploitation.

Forgery in New Mexico

What forgery covers

Section 30-16-10(A) defines forgery in two parts:

"Forgery consists of: (1) falsely making or altering any signature to, or any part of, any writing purporting to have any legal efficacy with intent to injure or defraud; or (2) knowingly issuing or transferring a forged writing with intent to injure or defraud."

Part (2) is New Mexico's version of uttering: passing a forged writing is forgery itself, not a separate crime with a lower grade. Signing another person's name falls under part (1) when it is a false making of a signature to a writing that purports to have legal efficacy, done with intent to injure or defraud. Section 30-16-10 names making, altering, issuing and transferring; it does not name possession of a forged writing as a separate form.

Forgery is always a felony

• Fourth degree felony: "when there is no quantifiable damage or when the damage is two thousand five hundred dollars ($2,500) or less" (30-16-10(B)).
• Third degree felony: when the damage is over $2,500 but not more than $20,000 (30-16-10(C)), and "Regardless of value, whoever commits forgery of a will, codicil, trust instrument, deed, mortgage, lien or any other instrument affecting title to real property is guilty of a third degree felony" (30-16-10(D)).
• Second degree felony: "when the damage is over twenty thousand dollars ($20,000)" (30-16-10(E)).

Forgery has no misdemeanor tier, and its grade is measured by damage rather than by the face value of the instrument.

Credit card forgery

A person who, with intent to defraud an issuer or anyone else, "makes or embosses a purported credit card, or alters such a credit card, without the consent of the issuer, is guilty of a fourth degree felony" (30-16-31).

Bad checks are handled separately, under the Worthless Check Act (30-36-1 to 30-36-10), which punishes a worthless check of $25 or more with one to three years in the penitentiary, a fine of up to $1,000, or both (30-36-5(B)). If you are dealing with a forged or washed check as the victim, see our guide to mail theft and check washing.

New Mexico embezzlement and forgery offenses at a glance

For how New Mexico classes felonies and misdemeanors generally, see New Mexico felony and misdemeanor classes.

Sentencing, probation and restitution

A crime "is a felony if it is so designated by law or if upon conviction thereof a sentence of death or of imprisonment for a term of one year or more is authorized" (30-1-6(A)). Section 31-18-15(A) sets the basic sentence for each felony degree: nine years for a second degree felony, three years for a third degree felony and eighteen months for a fourth degree felony. The maximum fine is $10,000 for a second degree felony and $5,000 for a third or fourth degree felony (31-18-15(E)).

A basic sentence is a presumptive term, not a ceiling. The judge may alter it for mitigating or aggravating circumstances under 31-18-15.1, but "in no case shall the alteration exceed one-third of the basic sentence" (31-18-15.1(G)), with an exception for serious youthful and youthful offenders.

Misdemeanors are sentenced under 31-19-1: a misdemeanor carries "a definite term less than one year or to the payment of a fine of not more than one thousand dollars ($1,000) or to both," and a petty misdemeanor "a definite term not to exceed six months or to the payment of a fine of not more than five hundred dollars ($500) or to both."

Prison is not the only outcome. For "any crime not constituting a capital or first degree felony," a court may defer imposition of sentence or suspend execution of the sentence "in whole or in part" (31-20-3). Restitution is state policy: "restitution be made by each violator of the Criminal Code [30-1-1 NMSA 1978] to the victims of his criminal activities to the extent that the defendant is reasonably able to do so" (31-17-1(A)). When the court defers or suspends a sentence, it "shall require as a condition of probation or parole" a plan of restitution, "including a specific amount of restitution to each victim and a schedule of restitution payments" (31-17-1(B)).

Prior felonies

New Mexico has no repeat-offense rule written into the embezzlement section; repeat offenders fall under the general habitual-offender statute, 31-18-17. A person convicted of a noncapital felony "who has incurred one prior felony conviction that was part of a separate transaction or occurrence or conditional discharge under Section 31-20-13 NMSA 1978 is a habitual offender and his basic sentence shall be increased by one year." That increase "shall not be suspended or deferred, unless the court makes a specific finding that the prior felony conviction and the instant felony conviction are both for nonviolent felony offenses and that justice will not be served by imposing a mandatory sentence of imprisonment and that there are substantial and compelling reasons, stated on the record, for departing from the sentence." With two prior felony convictions the basic sentence is increased by four years, and with three or more by eight years; those increases "shall not be suspended or deferred." A prior conviction counts only if less than ten years have passed since the person completed the sentence, probation or parole for it, whichever is later (31-18-17(D)).

Time limits for prosecution

Under 30-1-8, prosecution must begin:

• for a second degree felony, "within six years from the time the crime was committed";
• for a third or fourth degree felony, "within five years from the time the crime was committed";
• for a misdemeanor, "within two years from the time the crime was committed";
• for a petty misdemeanor, "within one year from the time the crime was committed";
• "for any crime not contained in the Criminal Code [Chapter 30 NMSA 1978] or where a limitation is not otherwise provided for, within three years from the time the crime was committed" (30-1-8(G)). Offenses on this page outside Chapter 30 include 4-44-32, 6-10-40, 10-16-17 and 58-1-84.

These periods run from commission. Section 30-1-8 gives no separate starting rule for embezzlement or forgery; its from-discovery period is limited to identity theft under 30-16-24.1. Time can stop running under 30-1-9(A): if the defendant "shall conceal himself, or shall flee from or go out of the state," prosecution may begin within the normal period after the defendant stops concealing himself or returns, and "No period shall be included in the time of limitation when the party charged with any crime is not usually and publicly a resident within the state." Civil filing deadlines are different; see the New Mexico statute of limitations guide.

Recent changes

• 2025: twelve-month aggregation for embezzlement. Laws 2025, ch. 69 (Senate Bill 155), effective July 1, 2025, amended 30-16-8 so each grade is measured by the value embezzled "against any one victim in any consecutive twelve-month period."
• 2025: vehicle embezzlement. Laws 2025, ch. 4, effective June 20, 2025, amended 30-16D-2 and enacted 30-16D-4.1, which grades vehicle embezzlement and the other vehicle theft offenses in 30-16D-1 to 30-16D-4 by the number of offenses.
• 2026: time limits. Laws 2026, ch. 21, effective May 20, 2026, amended 30-1-8 to add second degree criminal sexual contact of a minor and second degree criminal sexual penetration to the list with no time limit. The periods for embezzlement and forgery did not change.

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 New Mexico scam and fraud laws guide explains where to report it.

Related pages

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

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

Last updated: 2026-10-18.

Frequently Asked Questions

Is embezzlement a felony in New Mexico?

Yes, when the value taken from any one victim in any consecutive twelve-month period is over $500. It is a fourth degree felony over $500 to $2,500, a third degree felony over $2,500 to $20,000 and a second degree felony over $20,000; $500 or less is a misdemeanor or petty misdemeanor (NMSA 30-16-8).

What is the penalty for embezzlement in New Mexico?

The basic sentence is 18 months for a fourth degree felony, 3 years for a third degree felony and 9 years for a second degree felony, with fines of up to $5,000, $5,000 or $10,000 (31-18-15). A judge may alter a basic sentence by up to one-third (31-18-15.1(G)), may defer or suspend it (31-20-3), and prior felonies add one, four or eight years under 31-18-17, increases that generally cannot be suspended or deferred.

How is embezzlement different from larceny in New Mexico?

Larceny is the stealing of anything of value that belongs to another (30-16-1). Embezzlement is converting something the person was already entrusted with, with fraudulent intent to deprive the owner (30-16-8).

Is forgery a felony in New Mexico?

Yes, always. Forgery is a fourth degree felony when the damage is $2,500 or less or cannot be quantified, a third degree felony above $2,500 or for any will, deed, mortgage, lien or other title instrument, and a second degree felony above $20,000 (30-16-10).

Is passing a forged check a crime in New Mexico?

Yes. Under 30-16-10(A)(2), knowingly issuing or transferring a forged writing with intent to injure or defraud is forgery, graded the same way as making the forgery.

What happens if a county officer embezzles in New Mexico?

A county officer who willfully fails to account for or pay over fees or money received by virtue of office is deemed guilty of embezzlement under 4-44-32, with a fine of up to $5,000, up to 5 years, or both, and summary removal from office.

Is there a statute of limitations for embezzlement in New Mexico?

Yes. Under 30-1-8, prosecution must start within 5 years for a third or fourth degree felony, 6 years for a second degree felony, 2 years for a misdemeanor and 1 year for a petty misdemeanor, counted from when the crime was committed. Crimes not contained in the Criminal Code, such as the county-officer offense in 4-44-32, have three years (30-1-8(G)). Time can be tolled if the defendant conceals himself or leaves the state (30-1-9).