Pennsylvania Embezzlement and Forgery Laws: Penalties (2026)

Pennsylvania's Crimes Code has no crime called embezzlement. A person who receives money or property under an agreement, or subject to a known legal obligation, to pay it over or use it a certain way, and who intentionally deals with it as his own, commits theft by failure to make required disposition of funds received under 18 Pa.C.S. 3927. That theft is graded like any other under 3903: generally a third-degree felony when the amount involved exceeds $2,000, and never lower than a first-degree misdemeanor when the property was taken in breach of fiduciary obligation. Forgery, which includes uttering a writing known to be forged, is a separate offense under 4101, graded from a first-degree misdemeanor to a second-degree felony by the kind of writing. 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 Pennsylvania Crimes Code sections that reach embezzlement-type conduct (18 Pa.C.S. 3902, 3903, 3921 and 3927), misapplication of entrusted property (4113), financial exploitation of an older adult or care-dependent person (3922.1), the forgery-related sections of chapter 41 listed in the table below, tampering with public records (4911), the Ethics Act conflict-of-interest offense (65 Pa.C.S. 1103(a)), the Public Employee Pension Forfeiture Act, the time limits in 42 Pa.C.S. 5552, and the sentencing maximums in 18 Pa.C.S. 1101 and 1103 to 1105. It does not cover the full theft value table (see Pennsylvania theft laws), identity theft in depth, scams and victim reporting (see Pennsylvania scam and fraud laws), federal offenses, civil lawsuits, or local ordinances.

What is embezzlement in Pennsylvania?

In Pennsylvania's Crimes Code, embezzlement is a form of theft. Outside the Crimes Code, the state Code of Military Justice has an offense titled embezzlement, 51 Pa.C.S. 6046, which reaches a person subject to that part who, "while in a duty status," embezzles, misapplies or converts entrusted money or military equipment; it is punished "as a court-martial may direct."

The Crimes Code section that fits the classic embezzlement pattern, an employee, agent or trustee who was handed money for a purpose and kept it, is 18 Pa.C.S. 3927(a):

"A person who obtains property upon agreement, or subject to a known legal obligation, to make specified payments 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 intentionally deals with the property obtained as his own and fails to make the required payment or disposition."

Three elements stand out in that text: the property came to the person under an agreement or a known legal obligation, the person "intentionally deals with the property obtained as his own," and the person fails to make the required payment or disposition.

The prosecution does not have to trace particular dollars. Section 3927(a) continues: "The foregoing applies notwithstanding that it may be impossible to identify particular property as belonging to the victim at the time of the failure of the actor to make the required payment or disposition."

How is embezzlement different from theft in Pennsylvania?

Pennsylvania treats them as one crime with different descriptions. Section 3902 provides: "Conduct denominated theft in this chapter constitutes a single offense."

The difference lies in how the person came to hold the property. The general theft section, 3921(a), reaches a person who "unlawfully takes, or exercises unlawful control over, movable property of another with intent to deprive him thereof." Section 3927 covers a person who first obtained the property lawfully, under an agreement or a legal obligation to pay it over or use it in a specified way, and then dealt with it as his own. Both are theft, and both are graded by the same section, 3903.

Presumptions for government and financial-institution employees

Section 3927(b) makes two presumptions against public employees and bank insiders:

"An officer or employee of the government or of a financial institution is presumed: (1) to know any legal obligation relevant to his criminal liability under this section; and (2) 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."

The chapter's definitions in 3901 are broad. "Government" means "the United States, any state, county, municipality, or other political unit, or any department, agency or subdivision of any of the foregoing, or any corporation or other association carrying out the functions of government." A "financial institution" is "a bank, insurance company, credit union, building 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."

Is embezzlement a felony in Pennsylvania?

Generally yes, once the amount involved exceeds $2,000. Because 3927 is theft, the grading section 3903 sets the grade, mostly by the amount involved:

• $500,000 or more: a felony of the first degree (3903(a.2)(2)).
• $100,000 or more but less than $500,000: a felony of the second degree (3903(a)(5)).
• More than $2,000: a felony of the third degree (3903(a.1)). The same subsection also makes theft of a motor vehicle, airplane, motorcycle or motorboat a third-degree felony, and theft by receiving stolen property a third-degree felony when the receiver is in the business of buying or selling stolen property.
• Everything else: a misdemeanor of the first degree, except the second- and third-degree misdemeanor tiers below $200 described next (3903(b)).

Subsections (a) and (a.2) list other circumstances that also raise a theft to a second- or first-degree felony. Our Pennsylvania theft laws page covers the full value and property table.

Fiduciary theft stays a first-degree misdemeanor below $2,000

For ordinary theft, Pennsylvania has two lower tiers: a second-degree misdemeanor for $50 to under $200 and a third-degree misdemeanor for under $50. Those tiers do not reach theft in breach of a fiduciary duty. Section 3903(b) reads:

"Theft not within subsection (a), (a.1) or (a.2), constitutes a misdemeanor of the first degree, except that if the property was not taken from the person or by threat, or in breach of fiduciary obligation, and: (1) the amount involved was $50 or more but less than $200 the offense constitutes a misdemeanor of the second degree; or (2) the amount involved was less than $50 the offense constitutes a misdemeanor of the third degree."

So a theft taken in breach of fiduciary obligation, if it does not reach a felony grade, is a first-degree misdemeanor whatever the amount.

Adding up repeated takings

Small amounts taken over time can be combined. Under 3903(c)(3), "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."

For a check, draft or promissory note, the value is "the amount due or collectible thereon or thereby, such figure ordinarily being the face amount of the indebtedness less any portion thereof which has been satisfied" (3903(c)(2)(i)).

Pennsylvania sentencing maximums

The class maximums come from Chapter 11 of the Crimes Code:

• Felony of the first degree: not more than 20 years (1103(1)) and a fine up to $25,000 (1101(2)).
• Felony of the second degree: not more than 10 years (1103(2)) and a fine up to $25,000 (1101(2)).
• Felony of the third degree: not more than 7 years (1103(3)) and a fine up to $15,000 (1101(3)).
• Misdemeanor of the first degree: up to 5 years (1104(1)) and a fine up to $10,000 (1101(4)).
• Misdemeanor of the second degree: up to 2 years (1104(2)) and a fine up to $5,000 (1101(5)).
• Misdemeanor of the third degree: up to 1 year (1104(3)) and a fine up to $2,500 (1101(6)).
• Summary offense: not more than 90 days (1105).

Section 1101(8) also allows a fine of "any higher amount equal to double the pecuniary gain derived from the offense by the offender."

Misapplication of entrusted property (4113)

Pennsylvania has a second, lower-grade offense aimed at fiduciaries and at people handling public or bank money. Under 18 Pa.C.S. 4113(a):

"A person commits an offense if he applies or disposes of 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 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."

Its elements differ from 3927. Section 4113 turns on a knowingly unlawful application or disposal that risks loss; it does not require that the person dealt with the property as his own. Under 4113(b), "the offense is a misdemeanor of the second degree if the amount involved exceeds $50; otherwise it is a misdemeanor of the third degree." The section does not rise to a felony at any amount.

Financial exploitation of older adults and care-dependent persons (3922.1)

Since 2021, Pennsylvania has had a separate offense in its theft chapter for people who misuse the money of someone 60 or older, or of a care-dependent person, while in a position of trust. Act 48 of 2021 (June 30, 2021, P.L.228, No.48, effective in 60 days) added 18 Pa.C.S. 3922.1. Under 3922.1(a), "A person in a position of trust who commits the offense of financial exploitation of an older adult or care-dependent person shall be subject to the criminal penalties specified under subsection (b)." The definition in 3922.1(f) reads:

""Financial exploitation." The wrongful or unauthorized taking or attempt to take by withholding, appropriating, concealing or using the money, assets or property of an older adult or care-dependent person, including any act or omission taken by a person, including through the use of a power of attorney, guardian, custodian, trustee, personal representative or conservator of an older adult or care-dependent person or by an individual who stands in a position of trust and confidence with an older adult or care-dependent person, including business transactions to: (1) obtain or attempt to obtain control, through deception, intimidation or undue influence, over the older adult's or care-dependent person's money, assets or property to deprive the older adult or care-dependent person of the ownership, use, benefit or possession ...; or (2) convert or attempt to convert money, assets or property of the older adult or care-dependent person to deprive ..."

"Position of trust" is defined in 3922.1(f) to include a parent, spouse, adult child or other relative by blood or marriage, a joint tenant or tenant in common, a person with a fiduciary obligation such as an agent under a power of attorney, guardian or trustee, a paid caregiver, a person who lives with or provides home care on a continuing basis (including an unpaid neighbor or friend with access through the relationship), and a current or former intimate partner.

The same subsection defines "older adult" as "a person who is at least 60 years of age." The grading in 3922.1(b) runs:

• Felony of the first degree: the amount involved is at least $500,000, or the person "participated in a course of conduct resulting in the loss of property of two or more older adults or care-dependent persons."
• Felony of the second degree: at least $100,000 but less than $500,000.
• Felony of the third degree: more than $2,000 but less than $100,000.
• Misdemeanor of the first degree: all other cases.

Two more rules apply. A person acting under a power of attorney for an older adult or care-dependent person "is presumed to understand the legal obligations under 20 Pa.C.S. Ch. 56 (relating to powers of attorney)" (3922.1(c)). And the Attorney General "may investigate and institute criminal proceedings for any violation of this section or related offenses if the amount involved exceeds $20,000" (3922.1(d)).

Age also matters in identity theft: under 4120(c)(2), when the victim is 60 or older, a care-dependent person or under 18, "the grading of the offense shall be one grade higher." For the wider picture of money scams aimed at older people, see our guide to elder fraud.

Public officials and public money

A public employee who takes public money is charged under the same theft sections as anyone else, and several rules apply to public officials and employees in particular:

• Presumptions (3927(b)). A government officer or employee is presumed to know the legal obligation and to have dealt with property as his own after failing to account on lawful demand or when an audit reveals a shortage, as quoted above.
• Misapplication of government property (4113). Knowingly unlawful application of "property of the government" that risks loss is a second-degree misdemeanor above $50.
• Tampering with public records (4911). Under 4911(b), the offense "is a misdemeanor of the second degree unless the intent of the actor is to defraud or injure anyone, in which case the offense is a felony of the third degree."
• Official oppression (5301). A person acting in an official capacity who, "knowing that his conduct is illegal," subjects another to an infringement of personal or property rights, including "dispossession, assessment, lien," commits a second-degree misdemeanor.
• Conflict of interest (65 Pa.C.S. 1103(a), 1109(a)). The Public Official and Employee Ethics Act bars a public official or employee from using "the authority of his office or employment or any confidential information received through his holding public office or employment for the private pecuniary benefit of himself, a member of his immediate family or a business with which he or a member of his immediate family is associated" (1102). The definition excludes "an action having a de minimis economic impact or which affects to the same degree a class consisting of the general public or a subclass consisting of an industry, occupation or other group which includes the public official or public employee" (1102). A violation of 1103(a) is a felony punishable by a fine of up to $10,000, up to five years, or both (1109(a)), and under 1109(c) a person who obtains financial gain must also pay three times that gain.

Loss of a public pension

A conviction can cost a public employee their pension. Under the Public Employee Pension Forfeiture Act (Act of July 8, 1978, P.L.752, No.140), a public official or employee who "is found guilty of a crime related to public office or public employment or pleads guilty or nolo contendere" is not entitled to "any retirement or other benefit or payment of any kind except a return of the contribution paid into any pension fund without interest."

The Act's list of crimes includes:

• "Section 3927 (relating to theft by failure to make required disposition of funds received) when the criminal culpability reaches the level of a misdemeanor of the first degree or higher."
• "Section 4101 (relating to forgery)."
• "Section 4113 (relating to misapplication of entrusted property and property of government or financial institutions) when the criminal culpability reaches the level of misdemeanor of the second degree."

The list also covers tampering with records (4104), tampering with public records (4911), official oppression (5301), theft by deception, theft by extortion and theft of services at the first-degree misdemeanor level or higher, and "any criminal offense under the laws of this Commonwealth classified as a felony or punishable by a term of imprisonment exceeding five years," along with substantially similar federal and other-state offenses.

The Act treats a crime as related to public office when it is committed "through his public office or position or when his public employment places him in a position to commit the crime." Under section 3(b), "the forfeiture shall not be stayed or affected by pendency of an appeal or collateral attack on the plea, verdict or order."

Embezzlement from a bank or financial institution

Three Crimes Code provisions single out financial institutions:

• 3927(b): the presumptions against an "officer or employee ... of a financial institution" quoted above.
• 4113: misapplication of "property ... of a financial institution," a second-degree misdemeanor above $50.
• 4112: an officer, manager or other person directing a financial institution "commits a misdemeanor of the second degree if he receives or permits the receipt of a deposit, premium payment or other investment in the institution knowing that: (1) due to financial difficulties the institution is about to suspend operations or go into receivership or reorganization; and (2) the person making the deposit or other payment is unaware of the precarious situation of the institution."

What is forgery in Pennsylvania?

Forgery is altering, making or passing a false writing with intent to defraud or injure. 18 Pa.C.S. 4101(a) provides:

"A person is guilty of forgery if, with intent 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 any writing of another without his authority; (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 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 paragraphs (1) or (2) of this subsection."

Uttering, passing a writing the person knows is forged, is part of the same section rather than a separate crime, and carries the same grades.

"Writing" reaches far beyond paper. Under 4101(b), it "includes printing or any other method of recording information, money, coins, tokens, stamps, seals, credit cards, badges, trademarks, electronic signatures and other symbols of value, right, privilege, or identification."

Is forgery a felony in Pennsylvania?

It depends on the writing, not the dollar amount. Section 4101(c) sets three grades:

"Forgery is a felony of the second degree if the writing is or purports to be part of an issue of money, securities, postage or revenue stamps, or other instruments issued by the government, or part of an issue of stock, bonds or other instruments representing interests in or claims against any property or enterprise. Forgery is a felony of the third degree if the writing is or purports to be a will, deed, contract, release, commercial instrument, or other document evidencing, creating, transferring, altering, terminating, or otherwise affecting legal relations. Otherwise forgery is a misdemeanor of the first degree."

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

Section 4101 answers this only through its definition. Paragraph (a)(2) covers a person who "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," and the intent element applies to every paragraph: the act must be done "with intent to defraud or injure anyone, or with knowledge that he is facilitating a fraud or injury to be perpetrated by anyone." The section does not name checks; its third-degree felony tier covers a writing that "is or purports to be a ... commercial instrument."

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.

Digital forgery (4101.1, added 2025)

Act 35 of 2025 (July 7, 2025, P.L.120, No.35, effective in 60 days) added 18 Pa.C.S. 4101.1, digital forgery, which reaches a person who, with intent to defraud or injure, generates or creates and distributes a forged digital likeness as genuine and "knows or reasonably should know" it is one. A "forged digital likeness" is a computer-generated image of an actual, identifiable person or recording of that person's voice that is made to closely resemble a genuine one, materially misrepresents the person's appearance, speech or behavior, is likely to deceive a reasonable person, and is created and distributed without the person's consent (4101.1(f)). Section 4101.1(d) provides that "it is an affirmative defense to prosecution that the defendant took reasonable action to place viewers or listeners of the forged digital likeness on notice that the forged digital likeness was not genuine." Under 4101.1(b), a violation is a misdemeanor of the first degree, and a person who violates the section "through involvement in a scheme to defraud, coerce or commit theft of monetary assets or property is guilty of a felony of the third degree."

Other chapter 41 offenses

Chapter 41 of the Crimes Code, which contains the forgery section, also contains several related offenses:

• Simulating objects of antiquity or rarity (4102): making, altering or uttering an object so that "it appears to have value because of antiquity, rarity, source, or authorship which it does not possess," with intent to defraud: a first-degree misdemeanor.
• Fraudulent destruction of recordable instruments (4103): destroying, removing or concealing "any will, deed, mortgage, security instrument or other writing for which the law provides public recording," with intent to deceive or injure: a third-degree felony.
• Tampering with records (4104(a)): falsifying, destroying, removing or concealing any writing or record, knowing there is no privilege to do so, "with intent to deceive or injure anyone or to conceal any wrongdoing": a first-degree misdemeanor.
• Bad checks (4105): issuing or passing a check "knowing that it will not be honored by the drawee," graded from a summary offense (under $200) to a third-degree felony ($75,000 or more).
• Access device fraud (4106): possessing an access device, such as a card, "knowing that it is counterfeit, altered, incomplete or belongs to another person who has not authorized its possession" is a third-degree misdemeanor, other forms are graded under 4106(c), and "each access device involved in the offense ... shall constitute a separate offense." Amounts used under one scheme may be aggregated (4106(c)(2)).
• Unlawful device-making equipment (4106.1): a third-degree felony or a first-degree misdemeanor, depending on the subsection.
• Securing execution of documents by deception (4114): causing another, by deception, "to execute any instrument affecting or purporting to affect or likely to affect the pecuniary interest of any person": a second-degree misdemeanor.
• Trademark counterfeiting (4119): a first-degree misdemeanor, except as provided in 4119(c)(2) and (3), which set higher grades.
• Possession and use of unlawful devices (4121): a third-degree felony for a first offense and a second-degree felony for a second or subsequent offense.
• Identity theft (4120): graded under 4120(c): among other rules, a first-degree misdemeanor when the total value is under $2,000, a third-degree felony at $2,000 or more, and a second-degree felony for a third or subsequent offense regardless of value. Our page on Pennsylvania identity theft laws covers it in detail.

Pennsylvania embezzlement and forgery offenses at a glance

The prison maximums come from 18 Pa.C.S. 1103 to 1105 and the fines from 1101, which also allows a fine of up to double the offender's gain. Felonies of the first and second degree carry a fine of up to $25,000, third-degree felonies up to $15,000. For the full class table, see our page on Pennsylvania felony and misdemeanor classes.

How long does Pennsylvania have to charge embezzlement?

Most theft and forgery charges must be filed within five years. Section 5552(a) of Title 42 sets a general two-year period "except as otherwise provided in this subchapter," and 5552(b) sets five years for the "major offenses" it lists, which include "Section 3921 (relating to theft by unlawful taking or disposition) through section 3933 (relating to unlawful use of computer)" and "Section 4101 (relating to forgery)."

Offenses not on that list, including misapplication of entrusted property (4113), tampering with records (4104), bad checks (4105) and access device fraud (4106), fall under the general two-year period of 5552(a), subject to the extensions below. Tampering with public records (4911) is within the listed range "Section 4902 (relating to perjury) through section 4912."

Two extensions in 5552(c) matter for embezzlement:

• Fraud or breach of fiduciary obligation. After the period expires, a prosecution may still be brought for "any offense a material element of which is either fraud or a breach of fiduciary obligation within one year after discovery of the offense by an aggrieved party," or by a person with a legal duty to represent that party who is not a party to the offense, "but in no case shall this paragraph extend the period of limitation otherwise applicable by more than three years" (5552(c)(1)).
• Public officers and employees. An offense "committed by a public officer or employee in the course of or in connection with his office or employment" may be prosecuted "at any time when the defendant is in public office or employment or within five years thereafter," but the extension cannot exceed eight years (5552(c)(2)).

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

Recent changes

Pennsylvania's core embezzlement and forgery rules are long-standing. The grading section 3903 was last amended by Act 131 of 2013 (December 23, 2013, P.L.1264, No.131), and the forgery section 4101 by Act 226 of 2002 (December 16, 2002, P.L.1953, No.226).

Two newer sections are covered above. Act 48 of 2021 added financial exploitation of an older adult or care-dependent person (3922.1), and Act 35 of 2025 added digital forgery (4101.1), effective 60 days after its July 7, 2025 enactment. Both created new offenses rather than changing an existing grade.

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

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

Last updated: 2026-10-17.

Frequently Asked Questions

Is embezzlement a crime in Pennsylvania?

Yes. Under the Crimes Code it is charged as theft: the embezzlement-type offense is theft by failure to make required disposition of funds received under 18 Pa.C.S. 3927, and 3902 treats all conduct called theft as a single offense.

Is embezzlement a felony in Pennsylvania?

Generally yes when the amount involved exceeds $2,000, which makes it a third-degree felony under 3903(a.1). It becomes a second-degree felony from $100,000 and a first-degree felony from $500,000. Below those grades, theft in breach of fiduciary obligation is a first-degree misdemeanor.

What is the penalty for embezzlement in Pennsylvania?

The maximum depends on the grade: up to 5 years and $10,000 for a first-degree misdemeanor, 7 years and $15,000 for a third-degree felony, 10 years and $25,000 for a second-degree felony, and 20 years and $25,000 for a first-degree felony (1101, 1103, 1104). Section 1101(8) allows a fine of up to double the offender's gain instead.

Can several small thefts from an employer be added together?

They may be. Section 3903(c)(3) provides that amounts involved in thefts committed under one scheme or course of conduct, from the same person or several persons, may be aggregated in determining the grade.

Is taking money from an elderly parent a separate crime in Pennsylvania?

Section 3922.1 makes financial exploitation of a person 60 or older or a care-dependent person a separate offense when committed by a person in a position of trust, a defined group that includes relatives, fiduciaries such as an agent under a power of attorney, caregivers, co-owners and intimate partners. It is a third-degree felony above $2,000, rising to a first-degree felony at $500,000 or for a course of conduct against two or more victims; otherwise a first-degree misdemeanor.

Is forgery a felony in Pennsylvania?

It depends on the writing. Under 4101(c), forging money, securities, stamps or government instruments is a second-degree felony; wills, deeds, contracts, releases and commercial instruments are a third-degree felony; any other writing is a first-degree misdemeanor.

What is uttering a forged instrument in Pennsylvania?

Uttering is part of the forgery section. Section 4101(a)(3) covers a person who, with intent to defraud or injure, utters any writing he knows was forged, and it carries the same grades as forgery itself.

Can a public employee lose their pension for embezzlement in Pennsylvania?

Under the Public Employee Pension Forfeiture Act, a public official or employee found guilty of, or pleading guilty or nolo contendere to, a listed crime related to public office or employment forfeits benefits except a return of their own contributions without interest. The list includes 3927 at the first-degree misdemeanor level or higher, forgery under 4101, 4113 at the second-degree misdemeanor level, and any Pennsylvania offense classified as a felony or punishable by more than five years.

How long does Pennsylvania have to charge embezzlement?

Theft offenses in 3921 through 3933 and forgery under 4101 carry a 5-year period under 42 Pa.C.S. 5552(b); misapplication of entrusted property under 4113 is not on that list and falls under the general 2-year period. For offenses with fraud or breach of fiduciary obligation as an element, 5552(c)(1) allows one year after discovery, adding no more than three years.