South Carolina Embezzlement Laws: Breach of Trust, Forgery, Penalties

In South Carolina's Title 16, the only offense named embezzlement is embezzlement of public funds (S.C. Code 16-13-210), a felony at any amount. A private employee or agent who converts entrusted property is charged with breach of trust with fraudulent intent under 16-13-230, which the statute says "is guilty of larceny"; it is a misdemeanor at $2,000 or less (a third or later value-graded conviction is punished as a Class E felony) and a felony above $2,000.

Forgery and uttering a forged writing are one offense under 16-13-10, graded by the amount involved: up to 10 years at $10,000 or more and up to 5 years below that. 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 South Carolina Code sections on embezzlement of public funds (16-13-210, 16-13-220), breach of trust with fraudulent intent (16-13-230), larceny grading (16-13-30), forgery and uttering (16-13-10) and falsified transcripts (16-13-15), leased or rented property (16-13-420), the public-officer and pension provisions in 8-1-110, 8-1-115, 8-11-30, 8-13-700 and 8-13-1520 and the office rules in S.C. Const. art. VI, secs. 1 and 8, vulnerable-adult exploitation (43-35-10, 43-35-85, 16-3-1050), the banking offenses in 34-3-110 and 34-11-30, and the classification and repeat-offense rules in 16-1-20, 16-1-57, 16-1-90, 16-1-100 and 16-1-120, and probation (24-21-410, 24-21-440). It does not cover the full larceny and shoplifting rules (see South Carolina theft laws), identity theft, scams and victim reporting, federal offenses, prosecution time limits, civil lawsuits or local ordinances.

What is embezzlement in South Carolina?

South Carolina uses two different statutes, depending on whose money it is.

Public funds. S.C. Code 16-13-210(A): "It is unlawful for an officer or other person charged with the safekeeping, transfer, and disbursement of public funds to embezzle these funds." This is the Title 16 section titled embezzlement.

Everyone else. An employee, agent or other person who converts property entrusted to them is reached by breach of trust. Section 16-13-230(A) provides: "A person committing a breach of trust with a fraudulent intention or a person who hires or counsels another person to commit a breach of trust with a fraudulent intention is guilty of larceny." The offense requires a fraudulent intention, and it reaches both the person who commits the breach and anyone who hires or counsels that person to do it.

How breach of trust relates to larceny

Because 16-13-230 makes breach of trust larceny, its value steps match the general larceny statute, 16-13-30: petit larceny at $2,000 or less, and grand larceny "valued in excess of two thousand dollars," with up to 5 years below $10,000 and up to 10 years at $10,000 or more. Exactly $2,000 stays a misdemeanor. For the full larceny rules, including shoplifting, see South Carolina theft laws.

Rented or leased property (16-13-420)

A person who has property under a lease or rental agreement "is guilty of larceny" if he or she "wilfully and fraudulently fails to return the property within seventy-two hours after the lease or rental agreement has expired" or "fraudulently secretes or appropriates the property to any use or purpose not within the due and lawful execution of the lease or rental agreement" (16-13-420(A)). It is a felony punishable by a fine, up to 10 years, or both at $10,000 or more; a felony punishable by a fine, up to 5 years, or both above $2,000 and below $10,000; and at $2,000 or less a misdemeanor punishable by a fine of up to $1,000, up to 30 days, or both (16-13-420(B)). "The provisions of this section do not apply to lease-purchase agreements or conditional sales type contracts."

Is embezzlement a felony in South Carolina?

Breach of trust with fraudulent intent (16-13-230(B))

The section sets three tiers by amount:

• $2,000 or less: a "misdemeanor triable in magistrates court or municipal court," with a fine of "not more than one thousand dollars, or imprisoned not more than thirty days."
• More than $2,000 but less than $10,000: a "felony and, upon conviction, must be fined in the discretion of the court or imprisoned not more than five years." The class lists make this a Class F felony (16-1-90(F)).
• $10,000 or more: a "felony and, upon conviction, must be fined in the discretion of the court or imprisoned not more than ten years." This is a Class E felony (16-1-90(E)).

Repeat value-graded convictions (16-1-57)

The $2,000 line has an exception for repeat offenders. "A person convicted of an offense for which the term of imprisonment is contingent upon the value of the property involved must, upon conviction for a third or subsequent offense, be punished as prescribed for a Class E felony." A Class E felony carries up to 10 years (16-1-20(A)(5)). The breach-of-trust, larceny and public-funds sections do not change grade based on the victim's age.

Separately, a person released from prison after a Class A, B or C felony (or an exempt offense carrying a maximum of 20 years or more) who commits another felony within 360 days of release has up to five years added to the new sentence, depending on how soon after release the offense occurred, and that added time may not be suspended (16-1-120).

Embezzlement of public funds

Penalty (16-13-210(B))

A violation is a felony at every amount:

• $10,000 or more: the person "must be fined in the discretion of the court to be proportioned to the amount of the embezzlement and imprisoned not more than ten years" (Class E felony, 16-1-90(E)).
• Less than $10,000: the person "must be fined in the discretion of the court to be proportioned to the amount of embezzlement and imprisoned not more than five years" (Class F felony, 16-1-90(F)).

Unlike breach of trust, this section uses "and": a fine and a prison term are both provided for.

Failure to account (16-13-220)

"In trials under Section 16-13-210, upon production of evidence tending to prove that any such officer or other person has received public funds and failed to account for the funds as required by law, it is permissible to infer that the funds received and unaccounted for have been fraudulently appropriated by the officer or person."

Office consequences

Subsection 16-13-210(C) reads: "The person convicted of a felony is disqualified from holding any office of honor or emolument in this State; but the General Assembly, by a two-thirds vote, may remove this disability upon payment in full of the principal and interest of the sum embezzled." The official Code annotates that subsection: "For the validity of (C) of this section, see Pinckney v. Peeler, 862 S.E.2d 906 (S.C. 2021)." Because its validity is flagged in the Code itself, this page does not state it as a settled rule.

Separately, the state constitution provides that no person may be popularly elected to and serve in any office in the state or its political subdivisions unless he or she, among other conditions, "has not been convicted of a felony under state or federal law" (S.C. Const. art. VI, sec. 1). That bar "does not apply to a person who has been pardoned under state or federal law or to a person who files for public office fifteen years or more after the completion date of service of the sentence, including probation and parole time."

Article VI, section 8 provides that when "probable cause exists to charge any officer of the State or its political subdivisions who has the custody of public or trust funds with embezzlement," the Governor shall direct prosecution and, upon indictment, suspend the officer until acquittal. "In case of conviction, the position shall be declared vacant and the vacancy filled as may be provided by law."

A separate statute governs suspension and removal. Under 8-1-110, when the Governor is notified by affidavit "that any officer who has the custody of public or trust funds is probably guilty of embezzlement or the appropriation of public or trust funds to private use," the Governor "shall direct his immediate prosecution," and upon a true bill "shall suspend such officer and appoint one in his stead until he shall have been acquitted by the verdict of a jury. In case of conviction the office shall be declared vacant."

Pension lien (8-1-115)

South Carolina reaches public pensions through a lien, not a forfeiture. Section 8-1-115(A): "There is hereby created a general lien upon any public retirement or pension plan not governed by ERISA of any public officer, public employee, or any other person who is convicted of an offense involving embezzlement or misappropriation of public funds or public property to the private use of himself or any other person, to the extent of the total loss, damage, and expense to the State, or to a county or municipality, or to any agency or political subdivision of the State," and to the listed state, county and municipal agencies, colleges, universities, schools and special or public service districts. The covered offense is any offense meeting that description, not a fixed list.

The presiding judge sets the lien at conviction. Within ten days of conviction, a spouse or a representative of minor children may petition the judge to dissolve the lien in whole or in part because they "would suffer extreme financial hardship if the lien were to attach" (8-1-115(B)).

Other public-officer offenses

• State salary not due (8-11-30). Receiving a state salary that is not due, or a state employee issuing payment for salaries not due, is a misdemeanor; the person "must be fined not more than five thousand dollars or imprisoned not more than three years, or both" (8-11-30(B)).
• Ethics Act (8-13-700 and 8-13-1520). A public official, member or employee may not knowingly use the office to obtain an economic interest for himself or herself, a family member or an associated business (8-13-700(A)). "Except as otherwise specifically provided in this chapter, a person who violates any provision of this chapter is guilty of a misdemeanor and, upon conviction, must be fined not more than five thousand dollars or imprisoned for not more than one year, or both" (8-13-1520(A)).

Exploitation of a vulnerable adult

Financial exploitation of a vulnerable adult is a felony at any amount. "A person who knowingly and wilfully exploits a vulnerable adult is guilty of a felony and, upon conviction, must be fined not more than five thousand dollars or imprisoned not more than five years, or both, and may be required by the court to make restitution" (43-35-85(D)). Section 16-3-1050(D) in the criminal code contains the same offense and penalty; both are listed as Class F felonies (16-1-90(F)).

Exploitation includes "an improper, unlawful, or unauthorized use of the funds, assets, property, power of attorney, guardianship, or conservatorship of a vulnerable adult by a person for the profit or advantage of that person or another person" (43-35-10(3)(b)). There is no fixed age line. A vulnerable adult is "a person eighteen years of age or older who has a physical or mental condition which substantially impairs the person from adequately providing for his or her own care or protection. This includes a person who is impaired in the ability to adequately provide for the person's own care or protection because of the infirmities of aging including, but not limited to, organic brain damage, advanced age, and physical, mental, or emotional dysfunction" (43-35-10(11)). For warning signs and reporting, see our guide to elder financial exploitation.

Banks and financial institutions

• Defrauding a financial institution (34-3-110). A scheme to defraud a federally chartered or insured financial institution, or to obtain its property by false pretenses, is a felony; the person "must be fined not more than ten thousand dollars or imprisoned for not more than five years, or both" (34-3-110(B)).
• Deposits after insolvency (34-11-30). A bank officer who receives deposits or trusts, or creates debts, after becoming aware the bank is insolvent commits a misdemeanor, and the section states that those convicted "shall be punished by imprisonment for a term of not less than one year and by a fine of not less than one thousand dollars." It is listed as a Class C misdemeanor (16-1-100(C)), which carries not more than one year (16-1-20(A)(9)). Under 16-1-20(B), quoted below, the one-year minimum term does not apply to a listed offense that does not refer to a mandatory minimum, while the $1,000 minimum fine is unaffected (16-1-20(C)).

Forgery in South Carolina

What the statute prohibits

S.C. Code 16-13-10(A) makes it unlawful for a person to:

"(1) falsely make, forge, or counterfeit; cause or procure to be falsely made, forged, or counterfeited; or wilfully act or assist in the false making, forging, or counterfeiting of any writing or instrument of writing; (2) utter or publish as true any false, forged, or counterfeited writing or instrument of writing; (3) falsely make, forge, counterfeit, alter, change, deface, or erase; or cause or procure to be falsely made, forged, counterfeited, altered, changed, defaced, or erased any record or plat of land; or (4) willingly act or assist in any of the premises, with an intention to defraud any person."

Uttering (passing a forged writing as genuine) sits in the same section, at (A)(2), and carries the same penalties as making one.

Penalty

• $10,000 or more: a felony; the person "must be fined in the discretion of the court or imprisoned not more than ten years, or both" (16-13-10(B)(1)). The class list places this tier in Class E (16-1-90(E)).
• Less than $10,000: a felony; the person "must be fined in the discretion of the court or imprisoned not more than five years, or both" (16-13-10(B)(2)).
• No dollar amount involved: a misdemeanor under the jurisdiction of the magistrates or municipal court, punishable by a fine "or imprisoned not more than three years, or both" (16-13-10(C)). The class list names this a Class A misdemeanor (16-1-100(A)).

The Class F list in 16-1-90(F) also carries an entry for forgery that cites paragraph (B)(1) with the label "value more than $10,000." That entry conflicts with the statute itself; the penalties above follow the text of 16-13-10.

Related document offenses

• Falsified transcripts, diplomas or GED certificates (16-13-15). Falsifying or altering one, or using one with intent to defraud or mislead, is a misdemeanor punishable by a fine "not more than one thousand dollars or imprisoned for not more than one year, or both" (16-13-15(C)).
• Other sections. Chapter 13 also contains related offenses for false identification documents (16-13-440 and 16-13-450) and financial identity fraud (16-13-510 and 16-13-525), and Title 34 has a separate offense for drawing and uttering a fraudulent check (34-11-60). Those sections are outside this page's detail.

If a check was stolen or altered, our guide to mail theft and check washing covers the victim side.

South Carolina embezzlement and forgery offenses at a glance

Sentencing ranges

South Carolina's class terms are maximums: under 16-1-20(A), "for a Class E felony, not more than ten years; (6) for a Class F felony, not more than five years; (7) for a Class A misdemeanor, not more than three years." Fines are set offense by offense, as quoted in each section above. For any offense not punishable by death or life imprisonment, the judge may "suspend the imposition or the execution of a sentence and place the defendant on probation" (24-21-410), and probation may not exceed five years (24-21-440).

Section 16-1-20(B) adds: "For all offenders sentenced on or after July 1, 1993, the minimum term of imprisonment required by law does not apply to the offenses listed in Sections 16-1-90 and 16-1-100 unless the offense refers to a mandatory minimum sentence or the offense prohibits suspension of any part of the sentence." For the full class table, see South Carolina felony classes and misdemeanor penalties.

Recent changes

• 2026: mail theft. Act No. 121 of 2026 (S. 357), effective May 15, 2026, added section 16-13-190, "AN ACT TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY ADDING SECTION 16-13-190 SO AS TO CREATE THE OFFENSE OF MAIL THEFT AND PROVIDE PENALTIES FOR VIOLATIONS." It does not amend the embezzlement, breach of trust or forgery sections.
• 2026: financial exploitation of eligible adults. Act No. 226 of 2026 (S. 851), effective May 19, 2026, added Article 13, "Protecting Eligible Adults from Financial Exploitation," beginning at 34-3-900, which defines an "eligible adult" as "(a) a person fifty-five years of age or older; or (b) a vulnerable adult subject to Section 43-35-10(11)" and applies to financial institutions.

Federal law separately reaches embezzlement from banks and federal programs and mail or wire fraud schemes; see our embezzlement and forgery laws by state hub. For where to report a fraud scheme, see South Carolina scam and fraud laws.

Related pages

• Embezzlement and forgery laws by state
• South Carolina theft laws
• South Carolina felony classes and misdemeanor penalties
• South Carolina scam and fraud laws

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

Last updated: 2026-10-18.

Frequently Asked Questions

Is embezzlement a felony in South Carolina?

Generally yes above $2,000. Breach of trust with fraudulent intent (S.C. Code 16-13-230) is a misdemeanor at $2,000 or less and a felony above that, though a third or later value-graded conviction is punished as a Class E felony (16-1-57). Embezzling public funds (16-13-210) is a felony at any amount.

What is the penalty for embezzlement in South Carolina?

For breach of trust: up to 30 days or a $1,000 fine at $2,000 or less; a fine in the court’s discretion or up to 5 years above $2,000 and below $10,000; and a fine or up to 10 years at $10,000 or more (16-13-230(B)). Public-funds embezzlement carries a proportioned fine and up to 5 or 10 years by the same $10,000 line (16-13-210(B)).

What is the difference between embezzlement and breach of trust in South Carolina?

In Title 16, embezzlement (16-13-210) applies to an officer or other person charged with the safekeeping, transfer and disbursement of public funds. Breach of trust with fraudulent intent (16-13-230) has no such limit, and the statute makes it larceny.

Can a public official who embezzles lose their pension in South Carolina?

S.C. Code 8-1-115 does not forfeit the pension; it creates a general lien on a non-ERISA public retirement or pension plan of a person convicted of an offense involving embezzlement or misappropriation of public funds or property, to the extent of the government’s total loss, damage and expense. A spouse or a representative of minor children may petition within ten days of conviction to dissolve the lien for extreme financial hardship (8-1-115(B)).

Is forgery a felony in South Carolina?

Usually. Under 16-13-10(B), forgery is a felony punishable by a fine or up to 10 years, or both, if the amount is $10,000 or more, and up to 5 years if it is less. If no dollar amount is involved, it is a misdemeanor punishable by a fine or up to 3 years, or both (16-13-10(C)).

Is uttering a forged check a separate crime in South Carolina?

It is part of the forgery statute. Section 16-13-10(A)(2) makes it unlawful to utter or publish as true any false, forged or counterfeited writing, and the same penalties apply as for making one.