Virginia Embezzlement and Forgery Laws: Larceny Rules and Penalties

Virginia has a crime named embezzlement, but the Code treats it as larceny. Under Va. Code 18.2-111, a person who wrongfully and fraudulently uses, disposes of, conceals or embezzles money or property received for another, for an employer, or by virtue of an office, trust or employment is guilty of embezzlement and "shall be punished as provided in § 18.2-95 or § 18.2-96." That makes embezzlement of $1,000 or more grand larceny, a felony carrying 1 to 20 years, and embezzlement of less than $1,000 petit larceny, a Class 1 misdemeanor.

An officer, agent or employee of the Commonwealth or a locality who knowingly misuses public funds in their custody commits a Class 4 felony at any amount under 18.2-112. Forging or uttering a writing is a felony too: Class 4 for public records and Class 5 for other writings such as checks (18.2-168, 18.2-172). 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 Code of Virginia sections on embezzlement and related offenses (Va. Code 18.2-111 to 18.2-118, 18.2-152.8 and the larceny penalty sections 18.2-95, 18.2-96 and 18.2-98), the public-officer provisions in 18.2-107, 18.2-470 and 18.2-472 and the retirement-benefit rule in 51.1-124.13, financial exploitation of vulnerable adults (18.2-178.1 and 18.2-178.2), the bank and trust-company insider offenses in Title 6.2, the forgery sections in Article 1 of Chapter 6 (18.2-168 to 18.2-173) and the related false-document, credit card and bad check sections named below, the sentencing classes in 18.2-10 and 18.2-11 and the time limits in 19.2-8. It does not cover the full larceny table (see Virginia larceny laws), identity theft in depth, scams and victim reporting, federal offenses, civil lawsuits or local ordinances.

What is embezzlement in Virginia?

Embezzlement is a separately named crime in Virginia. Va. Code 18.2-111(A) provides:

"If any person wrongfully and fraudulently use, dispose of, conceal or embezzle any money, bill, note, check, order, draft, bond, receipt, bill of lading or any other personal property, tangible or intangible, which he shall have received for another or for his employer, principal or bailor, or by virtue of his office, trust, or employment, or which shall have been entrusted or delivered to him by another or by any court, corporation or company, he shall be guilty of embezzlement."

Electronic money and data count. For 18.2-95, 18.2-96, 18.2-108 and 18.2-111, personal property subject to embezzlement includes "computers and computer networks," "financial instruments, computer data, computer programs, computer software and all other personal property" whether "tangible or intangible," and "computer services" (18.2-152.8).

How is embezzlement different from larceny?

The difference is in how the person came to hold the property. Embezzlement under 18.2-111 covers property the person "received for another or for his employer, principal or bailor, or by virtue of his office, trust, or employment," or that was "entrusted or delivered to him." The same subsection then ties embezzlement back to larceny: "Proof of embezzlement shall be sufficient to sustain the charge of larceny. Any person convicted hereunder shall be deemed guilty of larceny and may be indicted as for larceny and upon conviction shall be punished as provided in § 18.2-95 or § 18.2-96."

Other conduct the Code calls embezzlement

• Child support withheld from pay (18.2-111.2). "If any employer withholds money from the pay of his employee for the purpose of paying administrative or court-ordered child support on behalf of the employee and then wrongfully and fraudulently fails to make payment of the money withheld, the employer shall be guilty of embezzlement."
• Court-appointed commissioners and receivers (18.2-114.1). A special commissioner or receiver appointed to collect money who is required to give bond, collects the money "without giving such bond, and fail properly to account for the same," is "deemed guilty of larceny of the money so collected and not so accounted for."
• Fraudulent conversions (18.2-115 to 18.2-118). The same article treats as larceny, punished by value, a person in possession who, without the written consent of the owner or lienor, fraudulently sells, pledges or pawns property under a lien or retained title, removes it from the agreed premises and refuses to disclose its location, otherwise disposes of it, or fraudulently removes it from the Commonwealth (18.2-115); fails, after written demand, to pay for or return goods obtained from a merchant "for examination or approval" (18.2-116, which applies only if the demand is made within five days after delivery and the goods carry a "Delivered for selection or approval" label); as a bailee fails to return an animal, aircraft, vehicle, boat or vessel "in accordance with the bailment agreement" (18.2-117); or, with intent to defraud, disposes of leased property or fails to return it "within 30 days after expiration of the lease or rental period" stated in a written lease (18.2-118, which excludes 18.2-117 property and lease-purchase agreements and requires restitution).

Is embezzlement a felony in Virginia?

Generally yes at $1,000 or more. Because 18.2-111 sends sentencing to the larceny sections, the value of what was embezzled sets the grade:

• $1,000 or more: grand larceny. Under 18.2-95(A), simple larceny "of the value of $1,000 or more" is grand larceny, "punishable by imprisonment in a state correctional facility for not less than one nor more than 20 years or, in the discretion of the jury or court trying the case without a jury, be confined in jail for a period not exceeding 12 months or fined not more than $2,500, either or both."
• Less than $1,000: petit larceny. Under 18.2-96, simple larceny of goods "of the value of less than $1,000" is petit larceny, "punishable as a Class 1 misdemeanor": up to 12 months in jail and a fine of up to $2,500, either or both (18.2-11(a)).

Grand larceny also covers larceny from the person of $5 or more and larceny of a firearm regardless of value (18.2-95(A)). Our Virginia larceny laws page covers the full set of larceny rules.

Public-funds embezzlement is the main exception to the $1,000 line; see the next section.

Adding up a series of takings

Sections 18.2-95, 18.2-96 and 18.2-111 contain no value-aggregation clause. A separate procedure statute, 19.2-223, provides that in an embezzlement prosecution "it shall be lawful in the same indictment or accusation to charge and thereon to proceed against the accused for any number of distinct acts of such embezzlements or fraudulent conversions which may have been committed by him within six months from the first to the last of the acts charged in the indictment." The misuse of public assets section measures use "in any 12-month period" (18.2-112.1(B)).

Prior convictions and suspended terms

Chapter 5's former third-offense larceny section, 18.2-104, is listed as repealed. For any felony committed on or after July 1, 2000, 18.2-10(g) requires the court, "except in cases in which the court orders a suspended term of confinement of at least six months," to "impose an additional term of incarceration of not less than six months nor more than three years, which shall be suspended conditioned upon successful completion of a period of probation." That additional term applies only "when the sentence includes an active term of incarceration in a correctional facility."

Embezzlement by public officers and employees

Embezzlement of public funds (18.2-112)

Virginia makes misuse of public money a felony with no dollar threshold. Section 18.2-112 provides:

"If any officer, agent or employee of the Commonwealth or of any city, town, county, or any other political subdivision, or the deputy of any such officer having custody of public funds, or other funds coming into his custody under his official capacity, knowingly misuse or misappropriate the same or knowingly dispose thereof otherwise than in accordance with law, he shall be guilty of a Class 4 felony; and any default of such officer, agent, employee or deputy in paying over any such funds to the proper authorities when required by law to do so shall be deemed prima facie evidence of his guilt."

A Class 4 felony carries "not less than two years nor more than 10 years" and a fine of "not more than $100,000" (18.2-10(d)).

Misuse of public assets (18.2-112.1)

"Public assets" means personal property "belonging to or paid for by" the Commonwealth or a locality, or "the labor of any person other than the accused" that the government pays for (18.2-112.1(A)). Under subsection B, any full-time officer, agent or employee who, "without lawful authorization, uses or permits the use of public assets for private or personal purposes unrelated to the duties and office of the accused or any other legitimate government interest when the value of such use exceeds $1,000 in any 12-month period, is guilty of a Class 4 felony." Subsection C lets a county, city or town adopt an ordinance making the same conduct by non-full-time officers, employees or elected officials a Class 1 misdemeanor.

Records, fees and loss of office

• False entries or destruction of records by officers (18.2-472). A court clerk or other public officer who fraudulently makes a false entry in, or erases, alters, secretes or destroys, a record "in his keeping and belonging to his office" is "guilty of a Class 1 misdemeanor and shall forfeit his office and be forever incapable of holding any office of honor, profit or trust under the Constitution of Virginia."
• Theft or destruction of public records by others (18.2-107). A person who steals or fraudulently secretes or destroys a public record commits a Class 6 felony "if the offense be not embraced by § 18.2-472."
• Extortion by officer (18.2-470). An officer who, "for performing an official duty for which a fee or compensation is allowed or provided by law, knowingly demand and receive a greater fee or compensation than is so allowed or provided," commits a Class 4 misdemeanor, punishable by a fine of up to $250 (18.2-11(d)).

Loss of retirement benefits (51.1-124.13)

Under 51.1-124.13(A), "no person shall be entitled to any of the benefits of this title as provided in this section if (i) he is convicted of a felony and (ii) the person's employer determines that the felony arose from misconduct occurring on or after July 1, 2011, in any position in which the person was a member covered for retirement purposes under any retirement system administered by the Board." Before making that determination, "the employer shall give the person reasonable prior written notice and provide an opportunity to be heard," and the determination may be appealed under subsection B.

Banks, trust companies and corporate accounts

• Fraudulent entries (18.2-113). An officer or clerk of "any financial institution, joint stock company or corporation" who "makes, alters or omits to make any entry in any account" with intent to conceal the true state of the account, to defraud the institution or company, or to help someone obtain money they are not entitled to, commits a Class 4 felony.
• Bank insiders (6.2-943). "Any officer, director, agent, or employee of any bank who embezzles, abstracts, or willfully misapplies any of the moneys, funds, or credits of, or in the possession or control of, the bank is guilty of larceny and subject to the penalties provided in § 18.2-95 or 18.2-96." Issuing certificates of deposit, drawing orders, making acceptances, assigning instruments or making a false entry "with intent in any case to injure or defraud the bank" or to deceive an examiner is a Class 5 felony, as is an officer's knowingly false statement of the bank's condition (6.2-943(B), (C)). Section 6.2-1044 sets parallel offenses for trust companies.
• Taking deposits while insolvent (6.2-945). An officer, director or employee of a bank, or a broker, who takes a deposit "with the actual knowledge that the bank or broker is at the time insolvent, is guilty of embezzlement." Notwithstanding 18.2-111, a person convicted under this section "shall be fined double the amount so received and be subject to a term of imprisonment of not less than one nor more than three years, in the discretion of the jury, for each offense."

Financial exploitation of vulnerable adults

Virginia has two offenses aimed at taking money from adults who cannot protect their own finances.

• Financial exploitation (18.2-178.1). "It is unlawful for any person who knows or should know that another person is a vulnerable adult to, through the use of that other person's impairment, take, obtain, or convert money or other thing of value belonging to that other person with the intent to permanently deprive him thereof. Any person who violates this section shall be deemed guilty of larceny." Like embezzlement, it is punished as larceny. Subsection D states that the section "shall not apply to a transaction or disposition of money or other thing of value in which the accused acted for the benefit of the vulnerable adult or made a good faith effort to assist such person with the management of his money or other thing of value."
• Exploitation by an agent under a power of attorney (18.2-178.2). "An agent under a power of attorney who knowingly or intentionally engages in financial exploitation of a vulnerable adult who is the principal of that agent is guilty of a Class 1 misdemeanor." The section defines financial exploitation as "the illegal, unauthorized, or fraudulent use, or deprivation of use, of the property of a vulnerable adult with the intention of benefiting someone other than the vulnerable adult," and a violation "shall constitute a separate and distinct offense" that does not bar prosecution under another law.

Both sections use the definition in 18.2-369: "any person 18 years of age or older who is impaired by reason of mental illness, intellectual or developmental disability, physical illness or disability, or other causes, including age, to the extent the adult lacks sufficient understanding or capacity to make, communicate, or carry out reasonable decisions concerning his well-being or has one or more limitations that substantially impair the adult's ability to independently provide for his daily needs or safeguard his person, property, or legal interests." There is no fixed age line; age is one possible cause of impairment. The grand larceny section itself has no age-based grade (18.2-95). For money scams aimed at older people more broadly, see our guide to elder fraud.

What is forgery in Virginia?

Virginia's forgery sections are in Article 1 of Chapter 6 of Title 18.2. The general section, 18.2-172, covers any writing not addressed by the public-record and currency sections:

"If any person forge any writing, other than such as is mentioned in §§ 18.2-168 and 18.2-170, to the prejudice of another's right, or utter, or attempt to employ as true, such forged writing, knowing it to be forged, he shall be guilty of a Class 5 felony. Any person who shall obtain, by any false pretense or token, the signature of another person, to any such writing, with intent to defraud any other person, shall be deemed guilty of the forgery thereof, and shall be subject to like punishment."

Uttering a forged writing, or attempting to employ it as true, is part of the same section and carries the same class. Forgery done on a computer counts too: creating, altering or deleting computer data that "if done on a tangible document or instrument would constitute forgery" under Article 1 "will also be deemed to be forgery," and "the absence of a tangible writing directly created or altered by the offender shall not be a defense" (18.2-152.14).

Is forgery a felony in Virginia?

Yes for most forms. The grade depends on what was forged, not its dollar value, and a few related offenses are misdemeanors:

• Public records (18.2-168): Class 4 felony. Forging "a public record, or certificate, return, or attestation, of any public officer or public employee, in relation to any matter wherein such certificate, return, or attestation may be received as legal proof," or uttering one knowing it is forged.
• Seals (18.2-169): Class 4 felony. Forging, or keeping or concealing an instrument for forging, "the seal of the Commonwealth, the seal of a court, or of any public office, or body politic or corporate in this Commonwealth."
• Coin and bank notes (18.2-170): Class 4 felony. Forging coin or notes "current by law or usage in this Commonwealth," making base coin or notes of a nonexistent bank, or uttering or dealing in them knowing they are false.
• Forgery devices (18.2-171): Class 4 felony. Making, or possessing with intent to use, "any plate, block, press, or other thing, adapted and designed for the forging and false making of any writing or other thing" punishable under the chapter.
• Other writings (18.2-172): Class 5 felony. Forging or uttering any other writing "to the prejudice of another's right," including obtaining a signature by false pretense with intent to defraud.
• Possessing forged coin or bank notes (18.2-173). A Class 6 felony if the person holds "ten or more" at the same time with intent to utter them, and a Class 3 misdemeanor "if the number be less than ten."
• Affixing a facsimile signature (18.2-172.2): Class 1 misdemeanor. "Any person who maliciously affixes a facsimile or likeness of the signature of another person to any writing without the permission of that person and with the intent to create the false impression that the writing was signed by that person."
• Falsified transcripts or diplomas (18.2-172.1): Class 3 misdemeanor. Materially falsifying or altering a transcript or diploma from an institution of higher education and fraudulently using it "for pecuniary gain or in furtherance of such person's education."

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

Section 18.2-172 answers through its text: it covers forging "any writing" other than public records and currency "to the prejudice of another's right," and uttering it "knowing it to be forged." A separate misdemeanor, 18.2-172.2, covers maliciously affixing "a facsimile or likeness of the signature of another person to any writing without the permission of that person and with the intent to create the false impression that the writing was signed by that person." Stealing a check is larceny under 18.2-98, punished by the value of the thing stolen.

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.

Credit cards, gift cards and identification documents

• Credit card and gift card forgery (18.2-193): Class 5 felony. Falsely making or embossing a purported credit card or uttering one, signing a card without authority, or forging a sales or cash advance draft or using a card number one does not hold, each "with intent to defraud." Subsection D, added by 2026 Va. Acts chapters 196 and 197 effective July 1, 2026, provides: "Any person who, with intent to defraud, alters or tampers with a gift card or its packaging is guilty of gift card forgery."
• Credit card forgery devices (18.2-196): Class 6 felony. Possessing "two or more incomplete credit cards, with intent to complete them without the consent of the issuer," or machinery or plates designed to reproduce cards.
• Birth certificates (18.2-204.1). Obtaining or possessing a fictitious birth certificate, or another person's, to establish a false identity is a Class 1 misdemeanor; manufacturing, selling or transferring one for that purpose is a Class 6 felony, as is obtaining one with intent that it be used to buy a firearm. Subsection B makes it a Class 1 misdemeanor to obtain, possess, sell or transfer "any document for the purpose of establishing a false status, occupation, membership, license or identity."
• Fake licenses and IDs (18.2-204.2). Manufacturing, advertising, selling or reproducing a fictitious or simulated driver's license, military ID, passport, visa or official ID is a Class 1 misdemeanor, and possessing one is a Class 2 misdemeanor. The section "shall not preclude an election to prosecute under § 18.2-172," except for forgery or uttering of such a card "as proof of age."
• Identity theft (18.2-186.3). Using another person's identifying information without authorization, with intent to defraud, is a separate offense with its own penalty tiers. Our page on Virginia identity theft laws covers it in detail.

Bad checks

Under 18.2-181, a person who, "with intent to defraud," makes, draws, utters or delivers a check "knowing, at the time of such making, drawing, uttering or delivering, that the maker or drawer has not sufficient funds in, or credit with" the bank "shall be guilty of larceny." A check with "a represented value of $1,000 or more" is a Class 6 felony; below $1,000 it is a Class 1 misdemeanor. For reporting fraud and civil options, see our page on Virginia scam and fraud laws.

Virginia embezzlement and forgery offenses at a glance

The class ranges are statutory maxima and ranges set by 18.2-10 and 18.2-11. A Class 4 felony carries "not less than two years nor more than 10 years" and a fine of up to $100,000. A Class 5 felony carries 1 to 10 years "or in the discretion of the jury or the court trying the case without a jury, confinement in jail for not more than 12 months and a fine of not more than $2,500, either or both," and a Class 6 felony 1 to 5 years with the same jail-or-fine alternative. Misdemeanors range from Class 1 (up to 12 months and $2,500) to Class 4 (a fine of up to $250). For the full class table, see our page on Virginia felony classes and misdemeanor penalties.

How long does Virginia have to charge embezzlement?

Virginia's limitation section, 19.2-8, states periods for misdemeanors: "A prosecution for a misdemeanor, or any pecuniary fine, forfeiture, penalty or amercement, shall be commenced within one year next after there was cause therefor, except that a prosecution for petit larceny may be commenced within five years." Embezzlement of less than $1,000 is punished as petit larceny under 18.2-111.

The same section provides that "prosecution of nonfelonious offenses which constitute malfeasance in office shall commence within two years next after the commission of the offense." Section 19.2-8 does not state a period for felonies such as grand larceny, embezzlement of public funds or forgery. It does set a three-year period for listed tax offenses under Title 58.1, such as "willfully failing to pay any tax," and states that it does not apply "to any person fleeing from justice or concealing himself within or without the Commonwealth to avoid arrest." Our Virginia statute of limitations page has the periods for other cases.

Recent changes

• 2026 Va. Acts chapters 196 and 197, effective July 1, 2026. These acts added gift cards to the credit card article. Altering or tampering with "a gift card or its packaging" with intent to defraud is gift card forgery, a Class 5 felony, the same class as credit card forgery (18.2-193(D), (E)). The acts also added gift card theft (18.2-192) and gift card fraud (18.2-195).
• 2024 Va. Acts chapter 475 (HB 1256), approved April 4, 2024. The act added venue subsections to 18.2-95 and 18.2-111; under 18.2-111(B), an embezzlement prosecution "may be had in (i) any place of venue under Article 2 (§ 19.2-244 et seq.) of Chapter 15 of Title 19.2 or (ii) any county or city where the victim of the embezzlement resides." It did not change the elements or the $1,000 line.

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
• Virginia larceny laws
• Virginia felony classes and misdemeanor penalties
• Virginia scam and fraud laws

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

Last updated: 2026-10-17.

Frequently Asked Questions

Is embezzlement a crime in Virginia?

Yes. Va. Code 18.2-111 makes it embezzlement to wrongfully and fraudulently use, dispose of, conceal or embezzle property received for another, for an employer or by virtue of an office, trust or employment. A person convicted is deemed guilty of larceny.

Is embezzlement a felony in Virginia?

Generally yes at $1,000 or more, which is grand larceny under 18.2-95. Under $1,000 it is petit larceny, a Class 1 misdemeanor. Embezzlement of public funds by an officer, agent or employee is a Class 4 felony at any amount (18.2-112).

What is the penalty for embezzlement in Virginia?

For $1,000 or more, 1 to 20 years in prison or, at the jury's or court's discretion, up to 12 months in jail or a fine of up to $2,500, either or both (18.2-95). Under $1,000, up to 12 months in jail and a fine of up to $2,500 (18.2-96, 18.2-11).

What happens if a public employee embezzles in Virginia?

Knowingly misusing or misappropriating public funds in one's custody is a Class 4 felony, 2 to 10 years and a fine up to $100,000, regardless of amount (18.2-112, 18.2-10(d)). A felony arising from misconduct in a covered public job can also cost retirement benefits under 51.1-124.13.

Is forgery a felony in Virginia?

Yes. Forging or uttering a public record is a Class 4 felony under 18.2-168, and forging or uttering most other writings is a Class 5 felony under 18.2-172. Maliciously affixing a facsimile of another's signature is a Class 1 misdemeanor under 18.2-172.2.

What is uttering a forged instrument in Virginia?

Uttering, or attempting to employ as true, a writing known to be forged is part of the forgery sections themselves, so it carries the same class: Class 4 for public records (18.2-168) and Class 5 for other writings (18.2-172).

How long does Virginia have to charge embezzlement?

Under 19.2-8, a misdemeanor must generally be prosecuted within one year, but petit larceny may be prosecuted within five years, and embezzlement under $1,000 is punished as petit larceny (18.2-111). Section 19.2-8 sets no period for felonies such as grand larceny, embezzlement of public funds or forgery.