South Dakota Embezzlement and Forgery Laws: Penalties (2026)

South Dakota keeps the label "Embezzlement of property received in trust" (SDCL 22-30A-10), but the offense is theft: a person entrusted with another's property who, with intent to defraud, uses it for a purpose outside the trust "is guilty of theft." It is graded on the theft ladder: a misdemeanor at $1,000 or less, and generally a Class 6 felony above $1,000 (up to 2 years, a $4,000 fine, or both), with higher felony classes above $2,500, $5,000, $100,000 and $500,000.

Returning the money is not a defense under 22-30A-10.1, and a conviction for embezzling public property bars the person from public office (22-30A-11). Forgery under SDCL 22-39-36 is a Class 5 felony at any amount, and possessing a forged instrument is a Class 6 felony. 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 Dakota Codified Laws on embezzlement of property received in trust and the theft offense it belongs to (22-30A-1, 22-30A-10, 22-30A-10.1, 22-30A-11, 22-30A-15, 22-30A-17 to 22-30A-18), public officials (22-30A-21, 22-30A-46, 3-23-5, 3-23-9, 3-24-3) and the office bar in Article III, Section 4 of the South Dakota Constitution, theft by exploitation of an elder or adult with a disability (22-46-3), contractor theft (44-9-13), fraudulent insurance acts involving insurance funds (58-4A-2), bad-check theft (22-30A-24 to 22-30A-26, 22-30A-36), forgery and forgery devices (22-39-36, 22-39-38, 22-40-15), sentencing (22-6-1, 22-6-2, 22-6-11, 22-7-7 to 22-7-9, 23A-27-18, 23A-28-1) and time limits (23A-42-1 to 23A-42-3). It does not cover the full theft value rules for every kind of property (see South Dakota theft laws), identity theft, scams and victim reporting, federal offenses, civil lawsuits or local ordinances.

What is embezzlement in South Dakota?

Embezzlement is one way of committing theft. Section 22-30A-10, titled "Embezzlement of property received in trust," provides:

"Any person, who has been entrusted with the property of another and who, with intent to defraud, appropriates such property to a use or purpose not in the due and lawful execution of his or her trust, is guilty of theft. A distinct act of taking is not necessary to constitute theft pursuant to this section."

The elements are entrustment, an intent to defraud, and appropriating the property to a use or purpose outside "the due and lawful execution" of the trust. The last sentence matters: because the person already holds the property, no separate taking is needed.

South Dakota merged the old property crimes into one offense. Under 22-30A-15, "Conduct constituting theft pursuant to this chapter constitutes a single offense including any separate offenses committed or charged before the effective date of this chapter and known as larceny, embezzlement, extortion, fraudulent conversion, false pretense, and receiving stolen property." Title 22 once had a separate chapter 22-38 titled "Embezzlement," which was repealed by SL 1976, ch 158.

How embezzlement differs from ordinary theft

The general theft section reaches a person "who takes, or exercises unauthorized control over, property of another, with intent to deprive that person of the property" (22-30A-1). Section 22-30A-10 instead starts with property the person was entrusted with and asks whether it was used outside the trust with intent to defraud. Both are charged as theft and graded the same way.

Is paying the money back a defense?

Section 22-30A-10.1 answers this directly: "If any person, who has been accused of theft, restores or returns the property allegedly stolen before an indictment or information is laid before a magistrate, such fact may be considered in mitigation of punishment. The restoration or return of the property is not a defense nor may it be considered by the finder of fact."

Bad checks have their own rule. Under 22-30A-26, if a person "restores or returns the property allegedly obtained as consideration or makes payment of the check and the costs and expenses provided for in § 57A-3-421 to the holder within thirty days of the mailing or delivery of the notice of dishonor, no criminal prosecution may occur in regard to the check."

Is embezzlement a felony in South Dakota?

Generally yes when the value exceeds $1,000. Because 22-30A-10 makes embezzlement theft, the grade comes from the theft ladder in 22-30A-17 to 22-30A-17.3:

• $400 or less: petty theft in the second degree, a Class 2 misdemeanor (22-30A-17.3).
• Over $400 up to $1,000: "Theft is petty theft in the first degree, if the value of the property stolen exceeds four hundred dollars but does not exceed one thousand dollars. Petty theft in the first degree is a Class 1 misdemeanor" (22-30A-17.2).
• Over $1,000 up to $2,500: "Grand theft is a Class 6 felony if the property stolen: (1) Exceeds one thousand dollars in value but is less than or equal to two thousand five hundred dollars" (22-30A-17). The same Class 6 tier also covers theft of a firearm, theft from the person, and livestock worth $2,500 or less.
• Over $2,500 up to $5,000: Class 5 felony.
• Over $5,000 up to $100,000: Class 4 felony.
• Over $100,000 up to $500,000: Class 3 felony.
• Over $500,000: "Theft is aggravated grand theft, if the value of the property stolen exceeds five hundred thousand dollars. Aggravated grand theft is a Class 2 felony" (22-30A-17.1).

Exactly $1,000 is a Class 1 misdemeanor, since the felony tier begins only when the value "exceeds one thousand dollars." The ladder rises with the kind of property (a firearm, property taken from the person, livestock), but its tiers do not change with the victim's age. Prior felony convictions can move a felony to a more serious class, as explained in the sentencing section below. For how other kinds of theft are graded, see South Dakota theft laws.

Adding thefts together

"Amounts involved in thefts, whether from the same person or several persons, committed pursuant to one scheme or course of conduct, may be aggregated in determining the degree of the offense" (22-30A-18).

Public officials and public office

Embezzling public property bars public office

Section 22-30A-11 adds a consequence when the property belongs to the public: "Any person convicted of theft under § 22-30A-10 for unlawfully obtaining property of this state, of any of its political subdivisions, or of any agency or fund in which the state or its people are interested shall, in addition to the punishment prescribed by § 22-30A-17 and chapter 22-6 and that may also be prescribed under § 3-23-5 or 3-23-9, be disqualified from holding any public office, elective or appointive, under the laws of this state."

A public official's use of entrusted funds

Section 22-30A-46 defines a "direct criminal conflict of interest": "Any public official who knowingly uses funds or property that has been entrusted to the public official in violation of the public trust and that results in a direct financial benefit to the public official commits a direct criminal conflict of interest. Any public official who commits a direct criminal conflict of interest is guilty of theft." It is graded by value like other theft, and it is excluded from the presumptive-probation rule described below.

Title 3 can raise the penalty a step. "Any person who knowingly violates §§ 3-23-6 to 3-23-8, inclusive, and is also guilty of theft under chapter 22-30A, shall be penalized at the next greater class of penalty prescribed by chapters 22-6 and 22-30A" (3-23-9). That rule covers knowing violations of the conflict-of-interest sections 3-23-6 to 3-23-8, and 3-23-5 applies the same next-greater-class rule to state authority, board and commission members who knowingly violate 3-23-1 to 3-23-4. The State Government Accountability Board may investigate statewide officers and executive-branch employees for matters that include theft or embezzlement of public funds (3-24-3). Separately, a state, county or municipal law enforcement officer who keeps or disposes of seized or confiscated property other than "pursuant to law or a court order" commits theft under 22-30A-1 (22-30A-21).

The constitutional office bar

Article III, Section 4 of the South Dakota Constitution provides: "No person who has been, or hereafter shall be, convicted of bribery, perjury, or other infamous crime, nor any person who has been, or may be collector or holder of public moneys, who shall not have accounted for and paid over, according to law, all such moneys due from him, shall be eligible to the Legislature or to any office in either branch thereof." By statute, an elected office becomes vacant on the officer's conviction of any infamous crime or of an offense involving a violation of the oath of office (3-4-1(6)).

Elders, adults with disabilities, contractors and insurance funds

Theft by exploitation (22-46-3). This applies to a person who assumed the duty to support an elder or an adult with a disability, whether voluntarily, by written contract, by receiving payment for care or by court order, who was entrusted with that person's property and who, with intent to defraud, appropriates it to a use outside the trust. "Theft by exploitation is punishable as theft pursuant to chapter 22-30A," so it follows the same value ladder. An "elder" is a person 65 or older, and an "adult with a disability" is a person 18 or older who is unable to protect himself or herself or provide his or her own care (22-46-1). The civil side of chapter 22-46 lets a court order further consequences, including revoking powers of appointment and fiduciary nominations in favor of the perpetrator and severing joint tenancy interests (22-46-14). For warning signs and reporting, see our guide to elder financial exploitation.

Contractor theft (44-9-13). "Any contractor, subcontractor, or supplier on any improvement of real estate within the purview of this chapter who, having received or been entrusted with the property of another for the purpose of improvement of real estate, and with the intent to defraud, appropriates that property for any purpose other than the payment for labor, skill, or materials for improvement of the real estate for which it was received, is guilty of theft. Any person guilty of theft pursuant to this section is subject to the penalties under § 22-30A-17."

Insurance funds (58-4A-2). Title 58 makes it a fraudulent insurance act when a person "Willfully embezzles, abstracts, steals, misappropriates, or converts money, funds, premiums, credits, or other property of an insurer or person engaged in the business of insurance or of an insured or prospective insured," or, while engaged in the business of insurance, converts money received to buy insurance. A violation "for an amount of one thousand dollars and greater is a Class 4 felony"; over $400 and under $1,000 it is a Class 1 misdemeanor, and $400 or less a Class 2 misdemeanor.

Forgery in South Dakota

What counts as forgery

Forgery, including passing a forged instrument, is one offense with one grade. "Any person who, with intent to defraud, falsely makes, completes, or alters a written instrument of any kind, or passes any forged instrument of any kind is guilty of forgery. Forgery is a Class 5 felony" (22-39-36). South Dakota has no separately named "uttering" offense; passing a forged instrument is part of 22-39-36. There are no degrees by instrument and no dollar threshold.

"Written instrument" is defined broadly for all of Title 22: "any paper, document, or other instrument containing written or printed matter or the equivalent thereof, used for purposes of reciting, embodying, conveying, or recording information, and any money, credit card, token, stamp, seal, badge, trade mark, service mark or any evidence or symbol of value, right, privilege or identification, which is capable of being used to the advantage or disadvantage of some person" (22-1-2(55)).

Possessing a forged instrument

"Any person who, with the intent to defraud, possesses any forged instrument with the knowledge that the instrument has been forged is guilty of possessing a forged instrument. Possessing a forged instrument is a Class 6 felony" (22-39-38).

Forgery and counterfeiting devices

Under 22-40-15, a person who "(1) Makes or possesses, with knowledge of its character, any plate, die, or other device, apparatus, equipment, or article specifically designated for use in counterfeiting, unlawfully simulating, or otherwise forging, written instruments; (2) Makes or possesses any device, apparatus, equipment, or article capable of or adaptable to a use specified in subdivision (1) of this section, with intent to use it or to aid or permit another to use it, for the purpose of forgery; or (3) Possesses a genuine plate, die, or other device used in the production of written instruments, with intent to defraud; is guilty of a Class 6 felony."

Chapter 22-39, "Forgery and Counterfeiting," now holds only 22-39-36 and 22-39-38; its other sections were repealed or transferred. Identity theft is a separate offense in chapter 22-40 (22-40-8); see South Dakota identity theft laws.

Readers dealing with a forged or altered check as victims can start with our guide to mail theft and check washing.

Bad checks

"Theft by insufficient funds check is punishable as theft pursuant to chapter 22-30A. In determining the degree of theft, the value of the property stolen or attempted to be stolen is the same as the face amount of the insufficient funds check. Any series of insufficient funds checks within any thirty-day period may be aggregated in amount to determine the degree of theft of such course of conduct" (22-30A-24). A no-account check is handled the same way (22-30A-25). If you were the target of a fraud scheme, our South Dakota scam and fraud laws guide explains where to report it.

South Dakota embezzlement and forgery offenses at a glance

The class penalties come from 22-6-1 and 22-6-2. For the full class table, see South Dakota felony and misdemeanor classes.

Sentencing: class ranges, probation and prior felonies

Class ranges

Under 22-6-1, the felony classes that matter here carry these maximums: "(5) Class 2 felony: twenty-five years imprisonment in a state correctional facility. In addition, a fine of fifty thousand dollars may be imposed; (6) Class 3 felony: fifteen years imprisonment in a state correctional facility. In addition, a fine of thirty thousand dollars may be imposed; (7) Class 4 felony: ten years imprisonment in a state correctional facility. In addition, a fine of twenty thousand dollars may be imposed; (8) Class 5 felony: five years imprisonment in a state correctional facility. In addition, a fine of ten thousand dollars may be imposed; and (9) Class 6 felony: two years imprisonment in a state correctional facility or a fine of four thousand dollars, or both." Misdemeanors: "(1) Class 1 misdemeanor: one year imprisonment in a county jail or two thousand dollars fine, or both; (2) Class 2 misdemeanor: thirty days imprisonment in a county jail or five hundred dollars fine, or both" (22-6-2).

Presumptive probation for Class 5 and Class 6 felonies

South Dakota presumes probation for its lowest felony classes. Under 22-6-11, "The sentencing court shall sentence an offender convicted of a Class 5 or Class 6 felony, except those convicted under ... 22-30A-17 if the property stolen is a firearm, 22-30A-46 ... to a term of probation." If the offender is under the supervision of the Department of Corrections, the court "must order a fully suspended state incarceration sentence" instead. The section lists other excluded offenses (including anyone ineligible for probation under 23A-27-12) and lets the court depart from probation when it finds aggravating circumstances that pose a significant risk to the public, which the judge must state on the record. Among the exclusions relevant here are theft of a firearm and a public official's direct criminal conflict of interest under 22-30A-46; ordinary Class 5 and Class 6 theft and Class 5 forgery fall within the rule.

More broadly, "Upon conviction, the sentencing court may suspend the execution of any sentence imposed during good behavior, subject to such conditions or restitutions as the court may impose" (23A-27-18). On restitution, the sentencing court "shall order in addition to the sentence that is imposed pursuant to the provisions of this section, that the defendant make restitution to any victim in accordance with the provisions of chapter 23A-28" (22-6-1; 22-6-2 says the same for misdemeanors), and "It is the policy of this state that restitution shall be made by each violator of the criminal laws to the victims of the violator's criminal activities to the extent that the violator is reasonably able to do so" (23A-28-1).

Habitual offenders

Prior felonies can move the new felony up the ladder:

• One or two prior felonies (22-7-7). "The sentence for the principal felony shall be enhanced by changing the class of the principal felony to the next class which is more severe, but in no circumstance may the enhancement exceed the sentence for a Class C felony."
• Three or more prior felonies (22-7-8, 22-7-8.1). If one of the prior felonies was a crime of violence, the principal felony is enhanced to a Class C felony (22-7-8). If none was, "the sentence for the principal felony shall be enhanced by two levels but in no circumstance may the enhancement exceed the sentence for a Class C felony" (22-7-8.1).
• Lookback (22-7-9). Under 22-7-7 and 22-7-8, a prior conviction counts only if the defendant was discharged from prison, jail, probation or parole for it within 15 years of the new offense, and only one prior conviction from the same transaction may be considered.

Time limits for prosecution

There is no time limit for Class A, B or C felonies (23A-42-1); other prosecutions, misdemeanors included, must begin within seven years after the offense is committed (23A-42-2). Forgery and theft, including embezzlement, run from discovery instead: "When the defendant is charged with forgery or theft, an action described in § 23A-42-2 shall be commenced at any time within seven years after the discovery of the crime. The failure of discovery, if more than seven years has elapsed at the time of prosecution, shall in all cases be pleaded and proven in the same manner as other elements of the offense" (23A-42-3). Bad-check theft has a shorter bar: a prosecution under 22-30A-24 or 22-30A-25 "shall be commenced within six months after the holder of a check receives notice of its dishonor" (22-30A-36). For civil filing deadlines, see South Dakota statute of limitations.

Recent changes

• 2025: livestock wording in the grand theft section. SL 2025, ch 173 (SB 14) amended 22-30A-17 to replace the enumerated list of livestock in the Class 6 tier with "livestock, as defined in § 21-61-1, with a value of less than or equal to two thousand five hundred dollars." The dollar tiers did not change.
• 2026: contractor theft. SL 2026, ch 180 (HB 1066) amended 44-9-13, the contractor-theft section quoted above.

The embezzlement section itself (22-30A-10) and the forgery section (22-39-36) were last amended by SL 2005, ch 120.

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.

Related pages

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

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

Last updated: 2026-10-18.

Frequently Asked Questions

Is embezzlement a felony in South Dakota?

Generally yes when the value exceeds $1,000. Embezzlement under SDCL 22-30A-10 is theft, and theft of more than $1,000 up to $2,500 is a Class 6 felony, with higher classes above $2,500, $5,000, $100,000 and $500,000 (22-30A-17, 22-30A-17.1). Prior felony convictions can move it to a more serious class (22-7-7). Embezzling insurance premiums or funds is a separate offense, a Class 4 felony at $1,000 or more (58-4A-2).

What is the penalty for embezzlement in South Dakota?

A Class 6 felony carries up to 2 years in a state correctional facility, a $4,000 fine, or both; a Class 5 felony up to 5 years plus a fine of up to $10,000; a Class 4 felony up to 10 years plus up to $20,000 (22-6-1). Class 5 and 6 felonies carry presumptive probation under 22-6-11, with listed exceptions.

Is paying back embezzled money a defense in South Dakota?

No. Under SDCL 22-30A-10.1, returning the property is not a defense and may not be considered by the finder of fact; if it is returned before an indictment or information is laid before a magistrate, it may be considered in mitigation of punishment.

How is embezzlement different from theft in South Dakota?

Embezzlement is a form of theft. General theft under 22-30A-1 covers taking or exercising unauthorized control over property with intent to deprive, while 22-30A-10 covers a person entrusted with property who, with intent to defraud, uses it outside the trust; no distinct act of taking is needed.

Is forgery a felony in South Dakota?

Yes. Forgery, which includes passing a forged instrument, is a Class 5 felony with no dollar threshold (SDCL 22-39-36), punishable by up to 5 years and a fine of up to $10,000.

Can someone convicted of embezzling public money hold office in South Dakota?

A conviction under 22-30A-10 for property of the state, a political subdivision or a public fund disqualifies the person from holding any public office, elective or appointive (22-30A-11).

Is there a statute of limitations for embezzlement in South Dakota?

Yes. When the charge is forgery or theft, including embezzlement, prosecution must begin within seven years after the crime is discovered (SDCL 23A-42-3). A bad-check theft prosecution must begin within six months after the holder receives notice of dishonor (22-30A-36).