Utah Embezzlement and Forgery Laws: Theft, Penalties (2026)

Utah's theft statutes have no separate embezzlement offense: an employee or agent who keeps or uses someone else's property is charged with theft under Utah Code 76-6-404, because "unauthorized control" is defined to include what the common law called embezzlement. Theft is generally a third degree felony at $1,500 and a second degree felony at $5,000.

Three other offenses sit beside it. Unlawful dealing of property by a fiduciary (76-6-513) uses the same value tiers; misusing public money (76-8-402) is a felony at any amount and can disqualify a public officer from office; and an offense named embezzlement covers corporate and association funds (76-16-210). Forgery (76-6-501) is a third degree felony whatever the amount. 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 Utah Code provisions on theft as they apply to embezzlement (76-6-401 to 76-6-404, 76-6-410, 76-6-414), unlawful dealing of property by a fiduciary (76-6-513), corporate and association embezzlement (76-16-210), public money and public officers (76-8-201, 76-8-402 to 76-8-414, 76-8-511, 67-4-11), retirement forfeiture (49-11-1401), office eligibility (Utah Const. art. IV, s. 6; 20A-2-101.5), financial exploitation of a vulnerable adult (76-5-111, 76-5-111.4), the forgery and fraud offenses of 76-6, Part 5, sentencing and restitution (76-3-201 to 76-3-301, 77-18-105, 77-38b-205) and time limits (76-1-301.5 to 76-1-304). It does not cover the full theft value table (see Utah theft laws), identity theft, scams and victim reporting, federal offenses, civil lawsuits or local ordinances.

What is embezzlement in Utah?

Utah merged embezzlement into theft. "Conduct denominated theft in this part constitutes a single offense embracing the separate offenses such as those heretofore known as larceny, larceny by trick, larceny by bailees, embezzlement, false pretense, extortion, blackmail, receiving stolen property" (Utah Code 76-6-403).

The basic offense: "An actor commits theft if the actor obtains or exercises unauthorized control over another person's property with a purpose to deprive the person of the person's property" (76-6-404(2)). The definitions that apply throughout the theft part (76-6-401) carry the embezzlement history into that sentence:

• Obtain or exercise unauthorized control: "conduct originally defined or known as common-law larceny by trespassory taking, larceny by conversion, larceny by bailee, or embezzlement."
• Purpose to deprive: "to have the conscious object: to withhold property permanently or for so extended a period or to use under such circumstances that a substantial portion of its economic value, or of the use and benefit thereof, would be lost; to restore the property only upon payment of a reward or other compensation; or to dispose of the property under circumstances that make it unlikely that the owner will recover it."
• Property: "anything of value," including real estate, tangible and intangible personal property, written instruments representing rights in property, labor, services, utility commodities and trade secrets.

Defenses written into the theft part

Section 76-6-402(3) provides: "It is a defense under this part that the actor: acted under an honest claim of right to the property or service involved; acted in the honest belief that the actor had the right to obtain or exercise control over the property or service in the manner the actor obtained or exercised control; or obtained or exercised control over the property or service honestly believing that the owner, if present, would have consented."

An offense named embezzlement: corporate and association funds

Outside the theft chapter, Title 76, chapter 16 (business and trade offenses) contains a section headed "Embezzlement, abstraction, or misapplication of corporate or association funds." An actor commits the offense if the actor "is: a director, officer, agent, or member of a corporation or association; or a person who aids or abets" such a person, "and embezzles, abstracts, or willfully misapplies money, funds, or credits of the corporation or association." It is a third degree felony (76-16-210). The section took this number in the 2025 recodification of the criminal code (Chapter 173), which split former section 76-10-706, on unlawful acts by a director, officer or agent, into several sections.

The word also appears in two non-criminal provisions: a probate court may cite a person suspected of having "concealed, embezzled, or conveyed away" a protected person's property and order it delivered (75-5-433), and when the state auditor finds that state money "has been embezzled, diverted, or in any manner taken from the treasury without authority of law," the governor must take possession of the treasury's books and money and "temporarily suspend the state treasurer from office" (67-4-11).

Custodians under repair or rental agreements

Theft by custodian of property under a repair or rental agreement (76-6-410) covers an actor who has custody of property to service or repair it and "intentionally uses or operates the owner's property, without the consent of the owner, for the actor's own purposes in a manner constituting a gross deviation from the agreed purpose," and a renter or lessee who "intentionally fails to comply with the terms of the agreement concerning return so as to render such failure a gross deviation from the agreement." It is graded by the theft value tiers.

Is embezzlement a felony in Utah?

Generally yes at $1,500 or more. Under 76-6-404(3), theft is:

• Second degree felony if the value "is or exceeds $5,000," the property is a firearm or an operable motor vehicle, or the property is stolen from the person of another;
• Third degree felony if the value "is or exceeds $1,500 but is less than $5,000," in the prior-conviction situations below, and from $500 when the theft occurs on a property where the offender committed a theft within the past five years and had received the merchant's written notice prohibiting entry;
• Class A misdemeanor if the value "is or exceeds $500 but is less than $1,500," or in certain repeat situations under $500;
• Class B misdemeanor if the value "is less than $500" and no repeat rule applies.

The full tier list, including retail theft, is on our Utah theft laws page.

Prior convictions

Theft is a third degree felony when "the value of the property is or exceeds $500 and the actor has been twice before convicted of any of the following offenses, if each prior offense was committed within 10 years before the date of the current conviction or the date of the offense upon which the current conviction is based and at least one of those convictions is for a class A misdemeanor: any theft, any robbery, or any burglary with intent to commit theft; any offense under Part 5, Fraud; any attempt to commit" those offenses; or any substantially equivalent offense in another jurisdiction. It is also a third degree felony if "the actor has been previously convicted of a felony violation" of any of those offenses within the same 10-year window (76-6-404(3)(b)). Below $500, two such prior convictions within 10 years make it a class A misdemeanor.

Unlawful dealing of property by a fiduciary (76-6-513)

An actor commits this offense who "deals with property: that has been entrusted to the actor as a fiduciary, or property of a governmental entity, public money, or of a financial institution; and in a manner which: the actor knows is a violation of the actor's duty; and involves substantial risk of loss or detriment to the property owner or to a person for whose benefit the property was entrusted." A fiduciary who pledges entrusted property as collateral for a personal loan, or for anyone other than the owner or beneficiary, "without permission of the owner of the property or some other authorized person" also commits it (76-6-513(2)).

"Fiduciary" has the meaning in Section 75A-1-201, and the section excludes from "person" "a financial institution whose fiduciary functions are supervised by the Department of Financial Institutions or a federal regulatory agency" (76-6-513(1)). The dealing offense is graded on the same tiers as theft: second degree felony at $5,000 or more, third degree felony from $1,500, class A misdemeanor from $500 and class B misdemeanor below $500, with the same two-prior-conviction rule at $500 (76-6-513(3)(a)). Pledging entrusted property is graded by the value pledged on the same four tiers, but two prior convictions raise it only to a class A misdemeanor (76-6-513(3)(b)).

Adding amounts together

The theft elements section, the fiduciary section and the public-money section contain no clause combining separate takings. Aggregation language appears in other sections on this page: financial exploitation of a vulnerable adult is graded by "the aggregate value of the resources used or the profit made" (76-5-111.4), bad checks drawn "within a period not exceeding six months" are added together (76-6-505), and "Multiple violations" of unlawful use of a financial transaction card "may be aggregated into a single offense" (76-6-506.2).

Public money, public officers and office eligibility

Misusing public money or public property (76-8-402)

A public servant commits the offense who knowingly "appropriates public money to the actor's own use or benefit or to the use or benefit of another person without authority of law; loans or transfers public money without authority of law; fails to keep public money in the actor's possession until disbursed by authority of law; deposits public money in a bank or with another person in violation of the written policy of the actor's public entity or the requirements of law; keeps a false account or makes a false entry or erasure in an account of, or relating to, public money; fraudulently alters, falsifies, conceals, or destroys an account"; or refuses to pay over or omits to transfer public money as the section describes (76-8-402(2)).

The grading differs for money and property:

• Public money (subsections (2)(a) to (i)): a third degree felony at any amount, and a second degree felony if the public money, the false account or entry, or the falsified amount "exceeds $5,000" (76-8-402(3)). These money offenses have no misdemeanor tier.
• Public property: unauthorized control or appropriation of public property ((2)(k), (m), (n), (o)) is a class B misdemeanor under $500, class A misdemeanor from $500, third degree felony from $1,500 and second degree felony at $5,000 or more; damaging or disposing of public property ((2)(j)) uses the same tiers measured by the cost to repair or replace it; temporary-use control ((2)(l)) runs from a class C misdemeanor under $500 to a third degree felony at $5,000 or more.

Subsection (4) states: "It is not a defense to a violation of Subsection (2) that: subsequent to the violation, a public entity modifies or adopts a policy or law, or takes other action, to retroactively authorize, approve, or ratify the conduct that constitutes a violation," among other listed circumstances.

Subsection (5) states that the public-property offenses in (2)(j) to (o) "do not apply to the authorized personal use of public property," a term the section defines. Subsection (6) adds consequences: an actor who "is convicted of a felony offense under this section may not disburse public funds or access public accounts," and a public officer convicted of a felony under the section "is disqualified from holding public office if: regardless of whether the public officer receives, safekeeps, transfers, disburses, or has a fiduciary relationship with public money, the public officer makes a profit from or out of public money or public property; or the public officer uses public money or public property in a manner or for a purpose not authorized by law."

Related offenses by public servants

• Failure to keep and pay over public money (76-8-403): an actor who "receives, safekeeps, transfers, or disburses public money; and neglects or fails to keep and pay over the public money in the manner prescribed by law" commits a third degree felony.
• Failure to pay over a fine, forfeiture or fee (76-8-405): a public officer who refuses or neglects to pay one over within the time prescribed by law commits a class B misdemeanor.
• Official misconduct (76-8-201) and falsification or alteration of a government record (76-8-511) are class B misdemeanors.
• Custodian falsifying a public record (76-8-412): a custodian who "steals, willfully destroys, mutilates, defaces, alters, falsifies, removes, or secrets the whole or a part of the public record" commits a third degree felony.

Office eligibility and retirement benefits

The Utah Constitution provides that "any person convicted of a felony ... may not be permitted to vote at any election or be eligible to hold office in this State until the right to vote or hold elective office is restored as provided by statute" (art. IV, s. 6). Under Utah Code 20A-2-101.5, a convicted felon's right to hold elective office is restored when "all of the felon's felony convictions have been expunged," or when 10 years have passed since the most recent felony conviction, all court-ordered restitution and fines are paid, and, for each unexpunged felony, the person has completed probation, been granted parole or completed the term of incarceration (subject to the exceptions in subsection (4)).

Retirement benefits are also at stake. A member of a Utah state retirement system or plan forfeits the accrual of service credit, employer contributions and other benefits listed in 49-11-1401(2)(a) "if the employee is convicted of an employment related offense; beginning on the day on which the employment related offense occurred; and until the employee is either: re-elected or reappointed to office; or terminated from the position" and later rehired or hired into an eligible position. An "Employment related offense" means "a felony committed during employment or the term of an elected or appointed office with a participating employer that is: during the performance of the employee's duties; within the scope of the employee's employment; or under color of the employee's authority." The employee's own defined-contribution contributions are not forfeited.

Financial exploitation of a vulnerable adult

Utah treats financial exploitation of a vulnerable adult as a separate crime (76-5-111.4). A "Vulnerable adult" is "an elder adult, or a dependent adult who has a mental or physical impairment which substantially affects that individual's ability to" protect himself or herself, obtain necessities or services, carry out daily living, "manage the adult's own resources," or understand a situation of abuse, neglect or exploitation; an "Elder adult" is "an individual 65 years old or older" (76-5-111).

One way to commit the offense is that the actor "is in a position of trust and confidence, or has a business relationship, with the vulnerable adult or has undue influence over the vulnerable adult and knowingly, by deception or intimidation, obtains or uses, or endeavors to obtain or use, the vulnerable adult's funds, credit, assets, or other property with the intent to temporarily or permanently deprive the vulnerable adult of the use, benefit, or possession of the vulnerable adult's property, for the benefit of someone other than the vulnerable adult." Others include obtaining or using the property of an adult the actor knows or should know lacks capacity to consent, unjustly or improperly using or managing the adult's resources, and "unjustly or improperly us[ing] a vulnerable adult's power of attorney or guardianship for the profit or advantage of someone other than the vulnerable adult."

Grades under 76-5-111.4:

• Second degree felony "if done intentionally or knowingly and the aggregate value of the resources used or the profit made is or exceeds $5,000";
• Third degree felony if done intentionally or knowingly and the aggregate value "is less than $5,000 or cannot be determined";
• Class A misdemeanor "if done recklessly";
• Class B misdemeanor "if done with criminal negligence."

A separate sentencing rule applies when a defendant "intentionally selects" a victim because of a personal attribute, and the list of attributes includes "age." The penalty then moves up one step: a class B misdemeanor becomes class A, a class A misdemeanor becomes a third degree felony, a third degree felony carries 1 to 5 years, and a second degree felony carries 2 to 15 years (76-3-203.14). It does not apply merely because a victim is older; the selection must be because of the attribute, and it does not apply where another provision already raises the penalty or the attribute is an element of the offense. For warning signs and reporting, see our guide to elder financial exploitation.

Financial institutions

Two offenses reach people who run financial institutions. Unlawful dealing of property by a fiduciary (76-6-513) expressly covers property "of a financial institution" and public money. And acceptance of a deposit by an insolvent financial institution (76-6-512) is a third degree felony for an officer, manager or other person directing a financial institution who "receives or permits receipt of a deposit or other investment knowing that the institution is or is about to become unable, from any cause, to pay its obligations in the ordinary course of business; and the actor knows that the person making the payment to the institution is unaware of such present or prospective inability."

Forgery and related offenses

What counts as forgery

Under 76-6-501(2), "An actor commits forgery if, with purpose to defraud anyone, or with knowledge that the actor is facilitating a fraud to be perpetrated by anyone, the actor: alters any writing of another person without the person's authority or utters the altered writing; or makes, completes, executes, authenticates, issues, transfers, publishes, or utters any writing so that the writing or the making, completion, execution, authentication, issuance, transference, publication, or utterance: purports to be the act of another person, whether the person is existent or nonexistent; purports to be an act on behalf of another party with the authority of that other party; or purports 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 an original did not exist."

"A violation of Subsection (2) is a third degree felony" (76-6-501(3)), with no value tiers. Uttering a forged writing is part of the same offense.

A "Writing" includes "printing, electronic storage or transmission, or any other method of recording valuable information including forms such as: checks, tokens, stamps, seals, credit cards, badges, trademarks, money, and any other symbols of value, right, privilege, or identification," government-issued instruments, and stocks, bonds or other instruments representing an interest in or claim against property or a person (76-6-501(1)).

Subsection (4) states: "It is not a defense to a charge of forgery under Subsection (2)(b)(ii) if an actor signs his own name to the writing if the actor does not have authority to make, complete, execute, authenticate, issue, transfer, publish, or utter the writing on behalf of the party for whom the actor purports to act."

Possession, false identification and recorded documents

• Possession of a forged writing or forgery device (76-6-502): "An actor who, with intent to defraud, knowingly possesses a writing that is a forgery under Section 76-6-501 or 76-6-501.5, or who with intent to defraud knowingly possesses a device for making a writing that is a forgery" commits a third degree felony.
• Producing or transferring false identification (76-6-501.5): knowingly producing a false identification document without lawful authority, transferring one or possessing it with intent to transfer knowing it was stolen or produced without lawful authority, or possessing a document-making implement with intent to produce one, is a second degree felony.
• Fraudulent handling of recordable writings (76-6-503.6): an actor who "falsifies, destroys, removes, records, or conceals any will, deed, mortgage, security instrument, lien, or other writing for which the law provides public recording," with intent to deceive or injure, commits a third degree felony, or a second degree felony after a prior conviction under this section or 76-6-503.5.
• Recording a false or forged instrument (76-8-414): knowingly offering "a false or forged instrument to be filed, registered, or recorded in a public office" is a third degree felony.
• Tampering with records (76-6-504): falsifying, destroying or concealing a record with intent to deceive or injure or to conceal wrongdoing is a class B misdemeanor.

Simulation, cards and slugs

• Criminal simulation (76-6-518): making or passing an object altered to appear to have value "because of age, antiquity, rarity, source, or authorship that it does not have," with intent to defraud, is graded by the value defrauded: class B misdemeanor under $500, class A misdemeanor from $500, third degree felony from $1,500 and second degree felony at $5,000 or more.
• Financial transaction cards (76-6-506.2 to 76-6-506.9): unlawful use of a financial transaction card is graded by value, from a class B misdemeanor to a second degree felony at $5,000 or more, and multiple uses may be aggregated; unlawful acquisition or possession, obtaining encoded information and using a fraudulent card are separate offenses.
• Slugs (76-6-515): using or making slugs in coin machines is a class B misdemeanor.

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

Bad checks and economic interruption

• Bad checks (76-6-505). Issuing a check or draft knowing it will not be paid, or failing to make good a refused check within 14 days after actual notice of nonpayment, is graded by the amount of the check or "series of checks or drafts made or drawn in this state within a period not exceeding six months": class B misdemeanor under $500, class A misdemeanor from $500, third degree felony from $1,500 and second degree felony at $5,000 or more.
• Theft resulting in economic interruption (76-6-414). Obtaining or exercising unauthorized control over a business's or governmental entity's property so as to cause "an economic interruption" is a class A misdemeanor, a third degree felony with "two prior convictions for a violation of Subsection (2) within five years," and a second degree felony with "at least three prior convictions" within five years.

Utah embezzlement and forgery offenses at a glance

Sentencing ranges, probation and restitution

Utah felony prison terms are set by degree: "In the case of a felony of the second degree, unless the statute provides otherwise, for a term of not less than one year nor more than 15 years. In the case of a felony of the third degree, unless the statute provides otherwise, for a term not to exceed five years" (Utah Code 76-3-203). A class A misdemeanor carries up to 364 days (up to one year for most class A misdemeanors in Title 76, chapter 5, which includes financial exploitation of a vulnerable adult), and "In the case of a class B misdemeanor, for a term not exceeding six months" (76-3-204).

Fines are maximums: a person "may be sentenced to pay a fine, not exceeding: $10,000 for a felony conviction of the first degree or second degree; $5,000 for a felony conviction of the third degree; $2,500 for a class A misdemeanor conviction; $1,000 for a class B misdemeanor conviction; $750 for a class C misdemeanor conviction or infraction conviction; and any greater amounts specifically authorized by statute" (76-3-301).

Prison is not automatic. The court "may suspend the execution of the sentence and place the defendant" on probation supervised by the state, a local agency or a private organization, or on court probation (77-18-105). Restitution is required: "If a defendant is convicted ... the court shall order a defendant, as part of the sentence imposed under Section 76-3-201, to pay restitution to all victims: in accordance with the terms of any plea agreement in the case; or for the entire amount of pecuniary damages that are proximately caused to each victim by the criminal conduct of the defendant" (77-38b-205). For the full table of degrees and classes, see Utah felony degrees and misdemeanor classes.

Time limits for prosecution

The general rule (76-1-302(1)): "a felony or negligent homicide shall be commenced within four years after it is committed; a misdemeanor other than negligent homicide shall be commenced within two years after it is committed; and any infraction shall be commenced within one year after it is committed."

Four rules matter for embezzlement and public-money cases:

• Fraud and fiduciary offenses (76-1-303). Even after the general period has run, "a prosecution may be commenced for any offense a material element of which is either fraud or a breach of fiduciary obligation within one year after a report of the offense has been filed with a law enforcement agency," with the extension capped at three years.
• Misconduct in office (76-1-303). An offense based on misconduct in office by a public officer or employee may be prosecuted "at any time during which the defendant holds a public office or during the period of his public employment; or within two years after termination of defendant's public office or public employment," again subject to the three-year cap on the extension.
• Misusing public money (76-1-301.5). "A prosecution for misusing public money, falsification or alteration of government records, or for a bribery offense shall be commenced within two years after facts constituting the offense have been reported to a prosecutor having responsibility and jurisdiction to prosecute the offense." That section "does not shorten the limitation of actions under Section 76-1-302 or Subsection 76-1-303(3)."
• Defendant out of state (76-1-304). "The period of limitation does not run against any defendant during any period of time in which the defendant is out of the state following the commission of an offense."

Civil filing deadlines are different; see the Utah statute of limitations guide.

Recent changes

• 2025: corporate and association offenses renumbered. Chapter 173 of the 2025 General Session (the criminal code recodification) moved the corporate officer offenses of former section 76-10-706 into Title 76, chapter 16, including 76-16-210, "Embezzlement, abstraction, or misapplication of corporate or association funds," a third degree felony.

Federal law separately reaches embezzlement from banks and federal programs and mail or wire fraud schemes; those offenses are covered on our embezzlement and forgery laws by state hub. If you were the target of a fraud scheme, our Utah scam and fraud laws guide explains where to report it.

Related pages

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

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

Last updated: 2026-10-18.

Frequently Asked Questions

Is embezzlement a felony in Utah?

Generally yes at $1,500 or more. Embezzlement is charged as theft under Utah Code 76-6-404: a third degree felony from $1,500, a second degree felony at $5,000 or more, and a class A or B misdemeanor below $1,500, except that it is a third degree felony from $500 for someone with qualifying prior theft or fraud convictions within 10 years.

What is the penalty for embezzlement in Utah?

A third degree felony carries up to 5 years and a fine of up to $5,000; a second degree felony carries 1 to 15 years and a fine of up to $10,000 (76-3-203, 76-3-301). The court must order restitution for the victims' pecuniary damages (77-38b-205) and may suspend the sentence and order probation (77-18-105).

Does Utah have a crime called embezzlement?

In one narrow form: embezzlement, abstraction or misapplication of corporate or association funds (76-16-210), a third degree felony that covers directors, officers, agents and members. Other embezzlement is theft, because the theft part defines unauthorized control to include embezzlement (76-6-401, 76-6-403).

What happens if a public employee misuses public money in Utah?

Knowingly misusing public money is a third degree felony at any amount and a second degree felony above $5,000 (76-8-402). A person convicted of a felony under that section may not disburse public funds or access public accounts, and a convicted public officer who profited from or misused public money or property is disqualified from holding public office.

Is forgery a felony in Utah?

Yes. Forgery under Utah Code 76-6-501, including uttering a forged writing, is a third degree felony at any amount, and knowingly possessing a forged writing or forgery device with intent to defraud is also a third degree felony (76-6-502).

Is signing someone else's name a crime in Utah?

Under 76-6-501(2), forgery includes making or uttering a writing so that it purports to be the act of another person, existent or nonexistent, with purpose to defraud. Subsection (4) states that signing one's own name is not a defense where the actor lacks authority to act for the party the actor claims to represent.

What is the statute of limitations for embezzlement in Utah?

Felonies generally must be prosecuted within 4 years and misdemeanors within 2 years (76-1-302). For offenses with fraud or breach of fiduciary obligation as an element, prosecution may begin within one year after a report to law enforcement, even after the general period, with the extension capped at three years (76-1-303). The period does not run while the defendant is out of the state (76-1-304).