Ohio Embezzlement Laws: Theft, Theft in Office, Forgery and Penalties

No section of the Ohio Revised Code defines a crime named embezzlement. A person who is trusted with property and then uses it "beyond the scope of the express or implied consent of the owner," with purpose to deprive the owner, commits theft under R.C. 2913.02(A)(2), generally a felony once the value reaches $1,000. A public official who steals public money commits theft in office under 2921.41, a felony at any value that permanently bars the official from public office and employment in Ohio, and forgery under 2913.31, which covers uttering a forged writing, is a felony of the fifth degree or higher with no dollar floor. 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 Ohio Revised Code sections that reach embezzlement-type conduct (R.C. 2913.01, 2913.02, 2913.61 and 2913.71), theft in office and related public-servant provisions (2921.41, 2921.42, 2913.21(A)(3) and 2945.64), the bank-insider list in 1127.01, the forgery and counterfeiting sections (2913.30 to 2913.34), bad checks (2913.11), tampering with records (2913.42), securing writings by deception (2913.43), identity fraud (2913.49), the time limits in 2901.13, the civil theft remedy in 2307.60 and 2307.61, and the sentencing ranges in 2929.14, 2929.18, 2929.24 and 2929.28. It does not cover the full theft value table (see Ohio theft laws), identity theft in depth, scams and victim reporting (see Ohio scam and fraud laws), federal offenses, or local ordinances.

What is embezzlement in Ohio?

In Ohio, embezzlement is theft. The single theft section, R.C. 2913.02(A), lists five ways to commit it:

"No person, with purpose to deprive the owner of property or services, shall knowingly obtain or exert control over either the property or services in any of the following ways: (1) Without the consent of the owner or person authorized to give consent; (2) Beyond the scope of the express or implied consent of the owner or person authorized to give consent; (3) By deception; (4) By threat; (5) By intimidation."

Paragraph (2) is the one that fits embezzlement. An employee, agent or other person may have the owner's consent to hold or handle the money; theft occurs when that person exerts control over it beyond what the owner consented to, with purpose to deprive the owner.

The definitions in 2913.01 fill in the terms:

• Owner (2913.01(D)). "Any person, other than the actor, who is the owner of, who has possession or control of, or who has any license or interest in property or services, even though the ownership, possession, control, license, or interest is unlawful."
• Deprive (2913.01(C)). Among other things, to "withhold property of another permanently, or for a period that appropriates a substantial portion of its value or use," to "dispose of property so as to make it unlikely that the owner will recover it," or to "accept, use, or appropriate money, property, or services, with purpose not to give proper consideration in return for the money, property, or services, and without reasonable justification or excuse for not giving proper consideration."

The word "embezzlement" does appear in the definition of "theft offense." Under 2913.01(K)(3), a theft offense includes an offense under a municipal ordinance or the law of Ohio, another state or the United States "involving robbery, burglary, breaking and entering, theft, embezzlement, wrongful conversion, forgery, counterfeiting, deceit, or fraud." The (K)(1) list also names forgery (2913.31), passing bad checks (2913.11) and theft in office (2921.41). That definition matters because prior "theft offense" convictions raise the grade of a later theft.

Is embezzlement a felony in Ohio?

Generally yes once the value reaches $1,000. R.C. 2913.02(B)(2) sets the grades:

• Less than $1,000: misdemeanor theft, a first-degree misdemeanor.
• $1,000 or more but less than $7,500: theft, a fifth-degree felony.
• $7,500 or more but less than $150,000: grand theft, a fourth-degree felony.
• $150,000 or more but less than $750,000: aggravated theft, a third-degree felony.
• $750,000 or more but less than $1,500,000: aggravated theft, a second-degree felony.
• $1,500,000 or more: a first-degree felony.

Those value lines have exceptions that make a smaller theft a felony:

• Prior felony theft convictions. The theft is a fourth-degree felony "if the offender has been convicted of or pleaded guilty to a felony theft offense within the previous three years," and a third-degree felony if that has happened "two or more times" (2913.02(B)(2)).
• Protected victims. Theft from an elderly person, disabled adult, active duty service member or the spouse of one is a felony from the first dollar, covered in its own section below (2913.02(B)(3)).
• Listed property. Under 2913.71, "regardless of the value of the property involved and regardless of whether the offender previously has been convicted of a theft offense," a theft is a fifth-degree felony if the property is one of the listed items, which include "a credit card" and a printed check form that has not been executed by the drawer or maker or on which the amount is blank.

Divisions (B)(4) to (10) of 2913.02 set separate grades for certain property, such as a motor vehicle (a fourth-degree felony), dangerous drugs and catalytic converters. Our Ohio theft laws page covers the full table.

Adding up a series of thefts

Ohio has three aggregation rules in 2913.61:

• Multiple items. When more than one item of property or services is involved in a theft offense, the value is "the aggregate value of all property or services involved in the offense" (2913.61(B)).
• Protected victims. When a series of theft, forgery or securing-writings offenses against an elderly person or disabled adult, or a series of theft or securing-writings offenses against an active duty service member or the spouse of one, "is committed by the offender in the offender's same employment, capacity, or relationship to another, all of those offenses shall be tried as a single offense" (2913.61(C)(1)).
• Several victims, one scheme. "If an offender commits a series of offenses under section 2913.02 of the Revised Code that involves a common course of conduct to defraud multiple victims, all of the offenses may be tried as a single offense" (2913.61(C)(2)).

A separate rule covers theft in office, explained below.

Ohio felony and misdemeanor sentences

The general sentencing sections set these ranges:

• First-degree felony: an indefinite prison term with a stated minimum of 3 to 11 years chosen by the court, and a maximum set under 2929.144 (2929.14(A)(1)(a), for offenses committed on or after March 22, 2019); a fine up to $20,000 (2929.18(A)(3)(a)).
• Second-degree felony: an indefinite term with a stated minimum of 2 to 8 years (2929.14(A)(2)(a)); a fine up to $15,000.
• Third-degree felony: for theft and forgery, a definite term of 9, 12, 18, 24, 30 or 36 months (2929.14(A)(3)(b)); a fine up to $10,000.
• Fourth-degree felony: 6 to 18 months (2929.14(A)(4)); a fine up to $5,000.
• Fifth-degree felony: 6 to 12 months (2929.14(A)(5)); a fine up to $2,500.
• First-degree misdemeanor: up to 180 days in jail (2929.24(A)(1)); a fine up to $1,000 (2929.28(A)(2)(a)(i)).

Theft from elderly, disabled and military victims

Ohio raises the grade when the victim of a theft is "an elderly person, disabled adult, active duty service member, or spouse of an active duty service member." Under 2913.02(B)(3), theft from a person in a protected class is:

• A fifth-degree felony at any value below the next tier.
• A fourth-degree felony from $1,000, or with a felony theft conviction within the previous three years.
• A third-degree felony from $7,500, or with two or more felony theft convictions within the previous three years.
• A second-degree felony from $37,500.
• A first-degree felony from $150,000.

When the victim is an elderly person, "in addition to any other penalty imposed for the offense, the offender shall be required to pay full restitution to the victim and to pay a fine of up to fifty thousand dollars."

Forgery and securing writings by deception have similar protected-victim tiers, covered below. For money scams aimed at older people more broadly, see our guide to elder fraud.

Theft in office: public officials and public money

Ohio has a separate offense for public officials. R.C. 2921.41(A) provides:

"No public official or party official shall commit any theft offense, as defined in division (K) of section 2913.01 of the Revised Code, when either of the following applies: (1) The offender uses the offender's office in aid of committing the offense or permits or assents to its use in aid of committing the offense; (2) The property or service involved is owned by this state, any other state, the United States, a county, a municipal corporation, a township, or any political subdivision, department, or agency of any of them, is owned by a political party, or is part of a political campaign fund."

It is a felony at any value. Under 2921.41(B), theft in office is a fifth-degree felony, and it rises to a fourth-degree felony from $1,000, a third-degree felony from $7,500, a second-degree felony from $150,000 and a first-degree felony from $750,000. Those lines are lower than the general theft grades.

Two more consequences follow a conviction:

• Permanent disqualification. An official who pleads guilty to theft in office, when the plea is accepted, or against whom a verdict or finding of guilt is returned "is forever disqualified from holding any public office, employment, or position of trust in this state" (2921.41(C)(1)).
• Restitution. When the conviction rests on public or party property under division (A)(2), the court "shall require the public official or party official who is convicted of or pleads guilty to the offense to make restitution for all of the property or the service that is the subject of the offense, in addition to the term of imprisonment and any fine imposed" (2921.41(C)(2)(a)(i)). In a case based on use of the office under division (A)(1), the court must order restitution for all actual loss when it determines at trial that the state, political subdivision or party suffered actual loss (2921.41(C)(2)(a)(ii)). In both cases the amount includes the costs of auditing the public entity, and the restitution is not dischargeable under Chapter 7 of the federal Bankruptcy Code (2921.41(C)(2)(a), (C)(2)(c)).
• Retirement withholding. If the official was a member of a public retirement system or public deferred-compensation program, the entity owed restitution may ask the sentencing court to order that system to withhold the restitution from pension, annuity, allowance or other benefit payments, other than survivorship benefits, and from any refund of contributions (2921.41(C)(2)(b)(i)). The offender may request a hearing within thirty days after receiving notice of the motion (2921.41(C)(2)(b)(ii)).

When charges are filed, the prosecutor must also send written notice to the public employees retirement system, the Ohio police and fire pension fund, the state teachers retirement system, the school employees retirement system, the state highway patrol retirement system, the provider under an alternative retirement plan, any municipal corporation retirement system in Ohio and the public deferred-compensation programs (2921.41(D)).

A series of theft-in-office offenses "committed by the offender in the offender's same employment, capacity, or relationship to another" may be tried as a single offense, with the values added together (2913.61(C)(3)).

Other public-funds provisions

• Failure to pay over public money (2945.64). Under this evidence rule, "failure or refusal to pay over or produce public money by a person charged with the collection, receipt, transfer, disbursement, or safekeeping of such money," or to account to or settle with a legal authority, "is prima-facie evidence of the embezzlement thereof." The section also refers to a trial or indictment "for embezzlement" of public money.
• Misusing a public credit card (2913.21(A)(3)). It is an offense, as an officer, employee or appointee of a political subdivision or as a public servant, to "knowingly misuse a credit card account held by a political subdivision." A violation is a first-degree misdemeanor, except as provided in 2913.21(D)(4).
• Unlawful interest in a public contract (2921.42). A violation of division (A)(1) or (2) "is a felony of the fourth degree," and a violation of division (A)(3), (4) or (5) "is a misdemeanor of the first degree."
• Falsification for public benefits (2921.13). Falsification includes a false statement made "with purpose to secure the payment of" listed benefits, including retirement benefits from a state retirement system or "other benefits administered by a governmental agency or paid out of a public treasury." Falsification is a first-degree misdemeanor except as the section provides (2921.13(F)(1)).
• Falsification in a theft offense (2921.13(A)(9)). A false statement "made with purpose to commit or facilitate the commission of a theft offense" is falsification in a theft offense: a first-degree misdemeanor, a fifth-degree felony when the property or services stolen are worth $1,000 or more, a fourth-degree felony from $7,500 and a third-degree felony from $150,000 (2921.13(F)(2)).

Embezzlement from a bank

Ohio's banking law describes insider embezzlement as conduct that may violate the criminal statutes. Under R.C. 1127.01(B), "any of the following actions by a regulated person may constitute a violation of section 1127.08 of the Revised Code or of a theft, fraud, falsification, or other similar offense set forth in Title XXIX of the Revised Code," including "(1) Embezzling, abstracting, or purposely misapplying any money, funds, credit, or property of a bank or trust company, whether owned, on deposit, or held in trust by the bank or trust company" and "(3) Knowingly making a false entry in any book, report, or statement of a bank or trust company."

Section 1127.08 itself bars knowingly giving the superintendent of financial institutions, to influence the superintendent's actions or decisions, "a statement, document, or other thing the person knows to be false, misleading, forged, or counterfeit." A violation of 1127.08 is a third-degree felony (1127.99(A)).

What is forgery in Ohio?

Forgery is forging or passing a false writing with purpose to defraud. R.C. 2913.31(A) provides:

"No person, with purpose to defraud, or knowing that the person is facilitating a fraud, shall do any of the following: (1) Forge any writing of another without the other person's authority; (2) Forge any writing so that it purports to be genuine when it actually is spurious, or to be the act of another who did not authorize that act, or to have been executed at a time or place or with terms different from what in fact was the case, or to be a copy of an original when no such original existed; (3) Utter, or possess with purpose to utter, any writing that the person knows to have been forged."

Uttering and possessing with purpose to utter are part of the same section and carry the same grades. The key words are defined in 2913.01:

• Writing (2913.01(F)): "any computer software, document, letter, memorandum, note, paper, plate, data, film, or other thing having in or upon it any written, typewritten, or printed matter, and any token, stamp, seal, credit card, badge, trademark, label, or other symbol of value, right, privilege, license, or identification."
• Forge (2913.01(G)): "to fabricate or create, in whole or in part and by any means, any spurious writing, or to make, execute, alter, complete, reproduce, or otherwise purport to authenticate any writing, when the writing in fact is not authenticated by that conduct."
• Utter (2913.01(H)): "to issue, publish, transfer, use, put or send into circulation, deliver, or display."

Is forgery a felony in Ohio?

Yes. Under 2913.31(C)(1)(b), forgery is a fifth-degree felony, except as the section provides. "If property or services are involved in the offense or the victim suffers a loss," it is a fourth-degree felony when the value or loss is $7,500 or more and less than $150,000, and a third-degree felony at $150,000 or more.

When the victim is an elderly person or disabled adult, 2913.31(C)(1)(c) applies lower lines: a fourth-degree felony from $1,000, a third-degree felony from $7,500, and a second-degree felony from $37,500. When the victim is an elderly person, the offender must also pay full restitution and a fine of up to $50,000, in addition to any other penalty (2913.31(C)(1)(d)).

Forged identification cards

Forging an identification card, or selling or distributing a card that purports to be one "knowing it to have been forged," is a separate offense under 2913.31(B). It requires that the person act knowingly, and it is a first-degree misdemeanor "except as otherwise provided in this division" (2913.31(C)(2)(a)). When the victim is an elderly person, the offender must also pay full restitution and a fine of up to $50,000 (2913.31(C)(2)(b)).

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

Section 2913.31 answers through its text. Division (A)(1) covers forging "any writing of another without the other person's authority," and (A)(2) covers a writing that purports "to be the act of another who did not authorize that act." Each requires that the person act "with purpose to defraud, or knowing that the person is facilitating a fraud." A check is a "writing" under the 2913.01(F) definition quoted above, which includes any "paper ... having in or upon it any written, typewritten, or printed matter."

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.

Counterfeiting, criminal simulation and trademark counterfeiting

The forgery sections of Chapter 2913 run from 2913.30 to 2913.34:

• Counterfeiting (2913.30). Includes counterfeiting obligations or securities and, "without authorization of the issuer," falsely making, forging, counterfeiting, altering or knowingly possessing "any access device." It is a fourth-degree felony with a mandatory fine of at least $500 (2913.30(C)), a third-degree felony when the value is $5,000 or more and less than $100,000 "or if the offense involves five or more access devices," and higher for larger amounts.
• Criminal simulation (2913.32). Making or uttering fake antiques and rarities, doctored recordings or counterfeit liquor stamps with purpose to defraud. It is a first-degree misdemeanor, a fifth-degree felony when the loss is $1,000 or more, a fourth-degree felony from $7,500 and a third-degree felony from $150,000.
• Making or using slugs (2913.33). A second-degree misdemeanor (2913.33(B)).
• Trademark counterfeiting (2913.34). A violation of division (A)(1) is a fifth-degree felony, a fourth-degree felony at $5,000 or more but less than $100,000, and a third-degree felony at $100,000 or more.

Bad checks, records and identity fraud

Three more Chapter 2913 offenses often appear alongside embezzlement and forgery charges:

• Passing bad checks (2913.11). Issuing a check "with purpose to defraud," knowing it will be dishonored or that payment will be stopped, is a first-degree misdemeanor. It is a fifth-degree felony at $1,000 or more to a single vendor or person, or $1,500 or more to multiple vendors or persons, up to $7,500, with higher grades above that. The court "may aggregate all checks" issued within "one hundred eighty consecutive days" (2913.11(D)).
• Tampering with records (2913.42). Falsifying, destroying, concealing or altering a writing, data or record with purpose to defraud. It is a first-degree misdemeanor when no data or software is involved, a fifth-degree felony when the record is an unrevoked will, and, when data or computer software is involved, a fifth-degree felony from $1,000, a fourth-degree felony from $7,500 and a third-degree felony from $150,000 (2913.42(B)(2)-(3)); "if the writing, data, computer software, or record is kept by or belongs to a local, state, or federal governmental entity, a felony of the third degree" (2913.42(B)(4)).
• Securing writings by deception (2913.43). Under 2913.43(A), "no person, by deception, shall cause another to execute any writing that disposes of or encumbers property, or by which a pecuniary obligation is incurred." It is graded by value from a first-degree misdemeanor up to a third-degree felony at $150,000, with protected-victim tiers reaching a second-degree felony at $37,500 or more. When the victim is an elderly person, the offender must also pay full restitution and a fine of up to $50,000 (2913.43(B)(3)).
• Identity fraud (2913.49). A fifth-degree felony, rising to a fourth-degree felony at $1,000, a third-degree felony at $7,500 and a second-degree felony at $150,000 or more (2913.49(I)(2)), with a separate offense of identity fraud against a person in a protected class (2913.49(I)(3)). Our page on Ohio identity theft laws covers it in detail.

Ohio embezzlement and forgery offenses at a glance

The ranges come from R.C. 2929.14(A) (prison), 2929.18(A)(3) (felony fines), 2929.24(A)(1) (misdemeanor jail) and 2929.28(A)(2)(a)(i) (misdemeanor fines). For the full class table, see our page on Ohio felony degrees and misdemeanor penalties.

How long does Ohio have to charge embezzlement?

Ohio's general period for a felony is six years. Under R.C. 2901.13(A)(1)(a), a felony prosecution is barred unless commenced within "six years" after the offense. For a misdemeanor other than a minor misdemeanor, such as theft under $1,000, the period is two years (2901.13(A)(1)(b)).

Three further rules in 2901.13 matter for embezzlement:

• Fraud or breach of fiduciary duty. After the period expires, a prosecution "shall be commenced for an offense of which an element is fraud or breach of a fiduciary duty, within one year after discovery of the offense either by an aggrieved person, or by the aggrieved person's legal representative who is not a party to the offense," except as provided in 2901.13(B)(2) (2901.13(B)(1)).
• Public servants. "For an offense involving misconduct in office by a public servant," prosecution may be brought "at any time while the accused remains a public servant, or within two years thereafter" (2901.13(C)(1)(a)).
• Undiscovered and continuing offenses. The period of limitation does not run while the offense itself remains undiscovered (2901.13(G)). For an offense of which an element is a continuing course of conduct, the period does not begin to run until that course of conduct or the accused's accountability for it ends, whichever occurs first (2901.13(E)).

Our Ohio statute of limitations page has the periods for other cases.

Civil theft: damages for the victim

Ohio also gives victims a civil claim. Under R.C. 2307.60(A)(1), "anyone injured in person or property by a criminal act has, and may recover full damages in, a civil action unless specifically excepted by law." Section 2307.61(A)(1)(b) lets a property owner who sues over a theft offense recover liquidated damages in whichever is greater: "(i) Two hundred dollars; (ii) Three times the value of the property at the time it was willfully damaged or was the subject of a theft offense, irrespective of whether the property is recovered by way of replevin or otherwise," subject to the conditions in that section.

Recent changes

• HB 366 (135th General Assembly), effective April 9, 2025. The act amended 2913.01, 2913.02 and 2913.30 and enacted 2913.021 and 2913.08, "to create the crime of theft of mail, and to modify theft offenses and penalties related to retail property." The 2913.02(B)(2) value lines on this page are the current ones.
• HB 96 (136th General Assembly), effective September 30, 2025. The act amended the theft-in-office section, 2921.41. The grades and consequences on this page come from the section as amended.
• HB 210 (136th General Assembly), effective October 6, 2026. The act amended 2913.02 and 2913.51 "regarding the sale of used catalytic converters."

Forgery (2913.31) was last amended effective March 20, 2019 (SB 158), and the aggregation section 2913.61 effective September 16, 2014.

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
• Ohio theft laws
• Ohio felony degrees and misdemeanor penalties
• Ohio scam and fraud laws
• Ohio statute of limitations

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

Last updated: 2026-10-17.

Frequently Asked Questions

Is embezzlement a crime in Ohio?

Yes, but it is charged as theft. Under R.C. 2913.02(A)(2), a person who knowingly exerts control over property beyond the scope of the owner's express or implied consent, with purpose to deprive the owner, commits theft.

Is embezzlement a felony in Ohio?

Generally yes from $1,000, which is a fifth-degree felony under 2913.02(B)(2). Below $1,000 it is a first-degree misdemeanor, unless the offender has a felony theft conviction within three years, the victim is in a protected class, or the property is on the 2913.71 list.

What is the penalty for embezzlement in Ohio?

It depends on the degree: 6 to 12 months for a fifth-degree felony, 6 to 18 months for a fourth-degree felony, and up to 36 months for a third-degree felony (2929.14(A)), with fines up to $2,500, $5,000 and $10,000 (2929.18(A)(3)). Larger thefts carry indefinite terms with minimums of 2 to 8 or 3 to 11 years.

What happens if a public official embezzles in Ohio?

Theft in office under 2921.41 is a felony at any value, from a fifth-degree felony up to a first-degree felony at $750,000. An official convicted of it is forever disqualified from holding any public office, employment or position of trust in Ohio, and restitution is required when public or party property was taken, or when the public entity suffered actual loss in a case based on use of the office. The entity owed restitution may ask the court to order it withheld from the official's public retirement benefits.

Can several thefts from one employer be combined in Ohio?

In some cases. Under 2913.61(C), a series of theft-in-office offenses in the same employment may be tried as one offense, a series of thefts against an elderly person, disabled adult, active duty service member or the spouse of one in the same employment, capacity or relationship shall be, and a common course of conduct to defraud multiple victims may be.

Is forgery a felony in Ohio?

Yes. Forgery under 2913.31(A) is a fifth-degree felony, a fourth-degree felony when the value or loss is $7,500 or more and a third-degree felony at $150,000 or more, with lower lines for elderly or disabled adult victims and, for an elderly victim, full restitution and a fine of up to $50,000. Forging an identification card under 2913.31(B) is a first-degree misdemeanor.

What is uttering a forged instrument in Ohio?

Uttering is part of the forgery section. Section 2913.31(A)(3) bars uttering, or possessing with purpose to utter, a writing the person knows was forged, with purpose to defraud, and 2913.01(H) defines utter as to issue, publish, transfer, use, put or send into circulation, deliver or display.

How long does Ohio have to charge embezzlement?

The general period for a felony is six years under 2901.13(A)(1)(a), and for a misdemeanor such as theft under $1,000 it is two years under (A)(1)(b). The period does not run while the offense remains undiscovered (2901.13(G)). For offenses with an element of fraud or breach of a fiduciary duty, 2901.13(B)(1) allows prosecution within one year after the victim discovers the offense, except as provided in (B)(2).

Can an embezzlement victim sue in Ohio?

Under 2307.60(A)(1), anyone injured in person or property by a criminal act may recover full damages in a civil action. Section 2307.61 lets a property owner seek liquidated damages of the greater of $200 or three times the property's value, subject to that section's conditions.