Washington Embezzlement and Forgery Laws: Penalties (2026)

Washington's criminal code has no general offense named embezzlement. When an employee, agent, trustee, partner or other person who holds money or property for someone else appropriates it without authority and with intent to deprive the owner, the conduct is theft, which RCW 9A.56.020 defines to include wrongfully obtaining or exerting "unauthorized control over the property or services of another." That theft is graded by value: generally a felony above $750, with first-degree theft over $5,000 a class B felony. Public officers who appropriate public money face a separate class B felony under RCW 42.20.070, and forgery, including passing a known forged instrument, is a class C felony under RCW 9A.60.020. 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 Washington statutes that reach embezzlement-type conduct (RCW 9A.56.010, 9A.56.020, 9A.56.030 to 9A.56.050, 9A.56.100 and 9A.56.400), the public-officer and treasurer offenses in RCW 42.20.060 to 42.20.100 and 43.08.140, office forfeiture (9.92.120), the bank and credit union false-entry felonies, the insurance fiduciary-funds rules in RCW 48.17.480 and 48.15.180, the offenses in the fraud chapter 9A.60 RCW listed below, related check and identification offenses, the sentencing maximums in RCW 9A.20.021, the aggravating and mitigating circumstances in RCW 9.94A.535 named below, and the time limits in RCW 9A.04.080. It does not cover the full theft value and property table (see Washington theft laws), identity theft in depth, scams and victim reporting, the sentencing grid's standard ranges, federal offenses, civil lawsuits, or local ordinances.

What is embezzlement in Washington?

In Washington's criminal code, embezzlement is a form of theft. The definition in RCW 9A.56.020(1) reads:

""Theft" means: (a) To wrongfully obtain or exert unauthorized control over the property or services of another or the value thereof, with intent to deprive him or her of such property or services; or (b) By color or aid of deception to obtain control over the property or services of another or the value thereof, with intent to deprive him or her of such property or services; or (c) To appropriate lost or misdelivered property or services of another, or the value thereof, with intent to deprive him or her of such property or services."

The chapter's definitions spell out the embezzlement form of paragraph (a). Under RCW 9A.56.010(23)(b), to "exert unauthorized control" includes:

"Having any property or services in one's possession, custody or control as bailee, factor, lessee, pledgee, renter, servant, attorney, agent, employee, trustee, executor, administrator, guardian, or officer of any person, estate, association, or corporation, or as a public officer, or person authorized by agreement or competent authority to take or hold such possession, custody, or control, to secrete, withhold, or appropriate the same to his or her own use or to the use of any person other than the true owner or person entitled thereto."

Subsection (23)(c) applies the same rule to a partner, "where the use is unauthorized by the partnership agreement." Paragraph (a) of the theft definition also requires the "intent to deprive." The same section defines "owner":

""Owner" means a person, other than the actor, who has possession of or any other interest in the property or services involved, and without whose consent the actor has no authority to exert control over the property or services."

Older offenses called larceny elsewhere in the code are folded into this scheme. RCW 9A.56.100 provides: "All offenses defined as larcenies outside of this title shall be treated as thefts as provided in this title."

Two separate statutes do target embezzlement of public money by office holders, covered below: RCW 42.20.070 for public officers and others receiving public money, and RCW 43.08.140 for the state treasurer.

A statutory defense in the theft definition

RCW 9A.56.020(2) states: "In any prosecution for theft, it shall be a sufficient defense that: (a) The property or service was appropriated openly and avowedly under a claim of title made in good faith, even though the claim be untenable." That is the statute's own wording; whether it applies depends on the facts of a particular case.

Is embezzlement a felony in Washington?

Generally yes, once the value exceeds $750. Because embezzlement is theft, the degree sections in chapter 9A.56 RCW set the grade, mostly by value:

• Theft in the first degree (RCW 9A.56.030): property or services exceeding $5,000 in value (other than a firearm), or property of any value (other than a firearm or a motor vehicle) "taken from the person of another." A class B felony.
• Theft in the second degree (RCW 9A.56.040): property or services exceeding $750 but not exceeding $5,000 (other than a firearm or a motor vehicle). A class C felony.
• Theft in the third degree (RCW 9A.56.050): property or services not exceeding $750, or ten or more merchandise pallets or beverage crates. A gross misdemeanor.

Both the first- and second-degree sections open with "Except as provided in RCW 9A.56.400," the vulnerable-adult statute covered below. The degree sections also contain further property-type rules; our Washington theft laws page covers the full table.

"Value" means "the market value of the property or services at the time and in the approximate area of the criminal act" (RCW 9A.56.010).

Adding up repeated takings

Small takings over time can reach a felony grade. Under the definition of "value" in RCW 9A.56.010, subsection (c):

"Except as provided in RCW 9A.56.340 (4) and 9A.56.350 (4), whenever any series of transactions which constitute theft, would, when considered separately, constitute theft in the third degree because of value, and said series of transactions are a part of a criminal episode or a common scheme or plan, then the transactions may be aggregated in one count and the sum of the value of all said transactions shall be the value considered in determining the degree of theft involved."

The same subsection defines "criminal episode" as "a series of thefts committed by the same person from one or more mercantile establishments on three or more occasions within a five-day period." That definition is limited to thefts from stores and other mercantile establishments; other series of takings are aggregated when they are part of a common scheme or plan. The two sections excepted at the start are retail-theft provisions with their own rules.

Prior convictions and sentencing aggravators

The theft degree sections, RCW 9A.56.030 to 9A.56.050, grade by value and property type and contain no prior-conviction clause, so third-degree theft is a gross misdemeanor under that section whatever the person's record.

Washington's sentencing statute, RCW 9.94A.535(3), lists aggravating circumstances that can support a sentence above the standard range. They include:

• (3)(b): "The defendant knew or should have known that the victim of the current offense was particularly vulnerable or incapable of resistance."
• (3)(d): "The current offense was a major economic offense or series of offenses," identified by factors that include multiple victims or incidents, a loss "substantially greater than typical for the offense," a "high degree of sophistication or planning" or a lengthy period, and use of a "position of trust, confidence, or fiduciary responsibility to facilitate the commission of the current offense."
• (3)(m): "The offense involved a high degree of sophistication or planning."
• (3)(n): "The defendant used his or her position of trust, confidence, or fiduciary responsibility to facilitate the commission of the current offense."

Subsection (1) of the same section lists illustrative mitigating circumstances that a court may find by a preponderance of the evidence to impose a sentence below the standard range, including (1)(b): "Before detection, the defendant compensated, or made a good faith effort to compensate, the victim of the criminal conduct for any damage or injury sustained."

Washington sentencing maximums

RCW 9A.20.021 sets the class maximums, "unless a different maximum sentence for a classified felony is specifically established by a statute of this state":

• Class B felony: up to 10 years, a fine up to $20,000, or both.
• Class C felony: up to 5 years, a fine up to $10,000, or both.
• Gross misdemeanor (Title 9A): up to 364 days in the county jail, a fine up to $5,000, or both.
• Misdemeanor: up to 90 days, a fine up to $1,000, or both.

These are statutory maximums. The sentencing grid in chapter 9.94A RCW sets the standard range within them. For the full class table, see our page on Washington felony and misdemeanor classes.

Theft from a vulnerable adult (RCW 9A.56.400)

Washington has a separate theft offense for vulnerable-adult victims. RCW 9A.56.400(1) provides:

"A person is guilty of theft from a vulnerable adult in the first degree if he or she commits theft of property or services that exceed(s) five thousand dollars in value, other than a firearm as defined in RCW 9.41.010, of a vulnerable adult. The defendant must have known or should have known that the victim was a vulnerable adult."

First degree is a class B felony. Section 9A.56.400 also sets a second degree, a class C felony, for theft from a vulnerable adult of property or services over $750 up to $5,000, with the same knew-or-should-have-known requirement. Because the offense is built on "theft," it reaches the unauthorized-control form as well as deception.

For the theft chapter, RCW 9A.56.010(22) provides that "vulnerable adult" "includes a person eighteen years of age or older who: (a) Is functionally, mentally, or physically unable to care for himself or herself; or (b) Is suffering from a cognitive impairment other than voluntary intoxication."

Age also appears in identity theft: under RCW 9.35.020(2), identity theft is first degree, a class B felony, "when the accused knowingly targets a senior or vulnerable individual." For the wider picture of money scams aimed at older people, see our guide to elder fraud.

Public officers and public money

Washington keeps old, specific statutes for public money, and they do not depend on the amount.

Misappropriation by a public officer (RCW 42.20.070)

RCW 42.20.070 reaches "every public officer, and every other person receiving money on behalf or for or on account of the people of the state" or of a state department, a fund created by law, or "any county, city, town, or any school, diking, drainage, or irrigation district," who:

"(1) Appropriates to his or her own use or the use of any person not entitled thereto, without authority of law, any money so received by him or her as such officer or otherwise; ... is guilty of a class B felony and shall be punished by imprisonment in a state correctional facility for not more than fifteen years."

The omitted subsections cover falsifying accounts and willfully failing to pay over public money. The 15-year figure is higher than the 10-year class B maximum in RCW 9A.20.021, but that section's limits apply "unless a different maximum sentence for a classified felony is specifically established by a statute," and RCW 42.20.070 states its own.

Treasurers (RCW 42.20.090 and 43.08.140)

Under RCW 42.20.090, "every state, county, city, or town treasurer who willfully misappropriates any moneys, funds, or securities received by or deposited with him or her as such treasurer, or who shall be guilty of any other malfeasance or willful neglect of duty in his or her office, is guilty of a class C felony," punishable by up to five years in prison or a fine of up to $5,000.

The state treasurer has a dedicated section. RCW 43.08.140 covers a state treasurer who fails to account for and pay over public money, unlawfully converts it to personal use, or invests or loans it without authority of law; that person "is guilty of a class B felony, and upon conviction thereof, shall be imprisoned in a state correctional facility not exceeding fourteen years, and fined a sum equal to the amount embezzled."

Lower-level public-officer offenses

Chapter 42.20 RCW also has misdemeanor-level neighbours. Under RCW 42.20.060, a public officer who "shall knowingly audit, allow or pay" a claim against the state, a county, town or city that "is false or fraudulent" is guilty of a gross misdemeanor. RCW 42.20.080 makes willful disobedience of a law regulating official conduct a gross misdemeanor, and RCW 42.20.100 makes willful neglect of a duty enjoined by law a misdemeanor.

Forfeiture of office (RCW 9.92.120)

A conviction also costs an officer the office: "The conviction of a public officer of any felony or malfeasance in office shall entail, in addition to such other penalty as may be imposed, the forfeiture of his or her office, and shall disqualify him or her from ever afterward holding any public office in this state."

Banks, savings banks and credit unions

The banking titles treat false entries as felonies. Under RCW 30A.12.090, every person who knowingly makes or causes "any false statement or false entry in the books of any bank or holding company," or who knowingly exhibits a false paper "with the intent to deceive any person authorized to examine into the affairs of any bank or holding company," or who publishes a false statement of a bank's assets or liabilities, "is guilty of a class B felony punishable according to chapter 9A.20 RCW."

RCW 32.04.100 makes the same kind of conduct a class B felony for savings banks, and RCW 31.12.850(2) makes it a class C felony for credit unions. These sections address false entries and statements; taking a bank's money is theft under the general theft sections.

Insurance producers and surplus line brokers

Under RCW 48.17.480(4), any insurance producer, title insurance agent, adjuster or other person licensed under chapter 48.17 RCW who, "not being lawfully entitled thereto, diverts or appropriates funds received in a fiduciary capacity or any portion thereof to his or her own use, is guilty of theft under chapter 9A.56 RCW." RCW 48.15.180(3) applies the same rule to surplus line brokers and others licensed under chapter 48.15 RCW.

What is forgery in Washington?

Forgery covers both making a false instrument and passing one. RCW 9A.60.020(1) provides:

"A person is guilty of forgery if, with intent to injure or defraud: (a) He or she falsely makes, completes, or alters a written instrument or; (b) He or she possesses, utters, offers, disposes of, or puts off as true a written instrument which he or she knows to be forged."

Uttering is therefore part of the forgery section rather than a separate crime, and possession of a known forged instrument with intent to injure or defraud is covered too. Under RCW 9A.60.020(3), "Forgery is a class C felony." RCW 9A.60.020 does not divide forgery into degrees by instrument or amount, so the maximum is up to 5 years and a $10,000 fine under RCW 9A.20.021.

The chapter's definitions in RCW 9A.60.010 give the terms their reach:

• "Forged instrument" means "a written instrument which has been falsely made, completed, or altered."
• "Written instrument" means "(a) Any paper, document, or other instrument containing written or printed matter or its equivalent; or (b) any access device, token, stamp, seal, badge, trademark, or other evidence or symbol of value, right, privilege, or identification."

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

RCW 9A.60.010 answers this only through its definition of "falsely make":

"To "falsely make" a written instrument means to make or draw a complete or incomplete written instrument which purports to be authentic, but which is not authentic either because the ostensible maker is fictitious or because, if real, he or she did not authorize the making or drawing thereof."

The forgery section then requires that the act be done "with intent to injure or defraud." A check is paper "containing written or printed matter," within the definition of a written instrument.

If you are dealing with a forged or washed check as the victim, our guide to mail theft and check washing covers reporting and bank steps.

Other offenses in the fraud chapter (9A.60 RCW)

Chapter 9A.60 RCW contains several offenses next to forgery:

• Obtaining a signature by deception or duress (9A.60.030): a person who "by deception or duress and with intent to defraud or deprive" causes another to sign or execute a written instrument. A class C felony.
• Criminal impersonation in the first degree (9A.60.040): assuming a false identity, or pretending to be a representative of a person or organization or a public servant, and doing an act in that character "with intent to defraud another or for any other unlawful purpose." A class C felony.
• Criminal impersonation in the second degree (9A.60.045): among other conduct, knowingly distributing "a forged digital likeness of another person as a genuine visual representation or audio recording with intent to defraud, harass, threaten, or intimidate another or for any other unlawful purpose," when the person knows or reasonably should know it "is not genuine." A gross misdemeanor.
• False identification as a peace officer (9A.60.047): under circumstances not amounting to first-degree criminal impersonation, claiming to be or creating an impression of being a peace officer and acting with intent to convey the impression of official capacity, where "a reasonable person would believe the person is a peace officer." A gross misdemeanor, added in 2026.
• False certification (9A.60.050): an officer authorized to take an acknowledgment who "knowingly certifies falsely" that an instrument's execution was acknowledged or proved. A gross misdemeanor.
• Fraudulent creation or revocation of a mental health advance directive (9A.60.060): knowingly making, altering or revoking another's directive without consent, or uttering one known to be forged, among other acts. A class C felony.
• False academic credentials (9A.60.070): issuing one is a class C felony; knowingly using one is a gross misdemeanor.
• Impersonating a census taker (9A.60.080): a gross misdemeanor.

Check and identification offenses

• Unlawful issuance of a bank check (9A.56.060): "in an amount greater than seven hundred fifty dollars is a class C felony," and $750 or less is a gross misdemeanor.
• Unlawful production of payment instruments and related offenses (9A.56.320): including printing checks without permission, possessing two or more checks or payment instruments of another with intent, and possessing "a check-making machine, equipment, or software, with intent to use or distribute checks for purposes of defrauding." A class C felony.
• Possession of another's identification (9A.56.330): knowingly possessing personal identification bearing another's identity without permission, when it "does not amount to a violation of RCW 9.35.020." A gross misdemeanor.
• Forged driver's licenses and identicards (RCW 46.20.0921): manufacturing, selling or delivering a forged, counterfeit or fraudulently altered license or identicard is a class C felony when committed "for financial gain" or "with intent to commit forgery, theft, or identity theft," and a gross misdemeanor otherwise, subject to a narrower misdemeanor rule in subsection (4) for some persons under 21. Possessing a fictitious or fraudulently altered license or identicard is a misdemeanor.
• Offering a false or forged instrument for filing or record (RCW 40.16.030): knowingly procuring or offering "any false or forged instrument to be filed, registered, or recorded in any public office." A class C felony, punishable by up to five years, a fine up to $5,000, or both.

Identity theft under RCW 9.35.020 is a class B felony in the first degree (over $1,500, or knowingly targeting a senior or vulnerable individual) and a class C felony in the second degree; our page on Washington identity theft laws covers it in detail.

Washington embezzlement and forgery offenses at a glance

The maximums come from RCW 9A.20.021 unless the row says the statute sets its own. The table's maximums for gross misdemeanors apply to those defined in Title 9A. For the full class table, see our page on Washington felony and misdemeanor classes.

How long does Washington have to charge embezzlement?

RCW 9A.04.080 sets different periods depending on the charge:

• Public officers: "any felony committed by a public officer if the commission is in connection with the duties of his or her office or constitutes a breach of his or her public duty or a violation of the oath of office" may not be prosecuted more than 10 years after commission.
• Theft by deception and theft from a vulnerable adult: first- or second-degree theft "when accomplished by color or aid of deception," and theft from a vulnerable adult under RCW 9A.56.400, may not be prosecuted more than six years "after its commission or discovery, whichever occurs later."
• Nonprofit victims: "A violation of RCW 9A.56.030 may not be prosecuted more than three years after the discovery of the offense when the victim is a tax exempt corporation under 26 U.S.C. Sec. 501(c)(3)."
• Other felonies: "No other felony may be prosecuted more than three years after its commission," subject to exceptions listed in the same paragraph. The six-year rule for theft is limited to theft "accomplished by color or aid of deception," so first- or second-degree theft by unauthorized control falls under this three-year rule unless another listed rule applies. Forgery generally falls here too.
• Identity theft: "any felony violation of chapter 9.35 RCW" has six years after commission or discovery, whichever occurs later.
• Gross misdemeanors and misdemeanors: most gross misdemeanors, including third-degree theft, have two years after commission, and misdemeanors one year.
• Absence from the state: under RCW 9A.04.080(2), the periods "do not run during any time when the person charged is not usually and publicly resident within this state."

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

Recent changes

Washington's core theft, forgery and public-officer sections have been stable. The current $750 and $5,000 value lines trace to 2017 c 266, and the forgery section was last amended in 2011.

• 2025 c 286 (SSB 5323), effective July 27, 2025: added a clause on equipment stolen from firefighters and emergency medical services to the first-degree theft section, RCW 9A.56.030. The $5,000 line did not change.
• 2025 c 51 (SHB 1205), effective July 27, 2025: added a definition of "forged digital likeness" to RCW 9A.60.010 and made knowingly distributing one, with intent to defraud, harass, threaten or intimidate, criminal impersonation in the second degree under RCW 9A.60.045.
• 2026 c 114 (ESHB 2165), effective June 11, 2026: an act "relating to false identification as a peace officer" that added a new section to chapter 9A.60 RCW, now RCW 9A.60.047 (a gross misdemeanor), and removed the law-enforcement-officer clause from criminal impersonation in the second degree, RCW 9A.60.045. It did not change forgery or theft.

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
• Washington theft laws
• Washington felony and misdemeanor classes
• Washington identity theft laws
• Washington statute of limitations

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

Last updated: 2026-10-17.

Frequently Asked Questions

Is embezzlement a crime in Washington?

Yes, as theft. Washington's criminal code has no general offense named embezzlement; RCW 9A.56.020 defines theft to include wrongfully exerting unauthorized control over another's property with intent to deprive, and RCW 9A.56.100 treats larcenies defined outside Title 9A as thefts.

Is embezzlement a felony in Washington?

Generally yes when the value exceeds $750. Theft over $750 up to $5,000 is second-degree theft, a class C felony, and theft over $5,000 is first-degree theft, a class B felony; $750 or less is a gross misdemeanor, though theft from the person or from a vulnerable adult follows different rules.

What is the penalty for embezzlement in Washington?

Under RCW 9A.20.021, a class B felony carries up to 10 years and a $20,000 fine, a class C felony up to 5 years and $10,000, and a gross misdemeanor up to 364 days and $5,000. Misappropriation by a public officer under RCW 42.20.070 states a maximum of 15 years.

Can several small thefts from an employer be combined into a felony?

They may be. Under RCW 9A.56.010, a series of transactions that would each be third-degree theft because of value may be aggregated in one count when they are part of a common scheme or plan, and the total sets the degree. The alternative criminal-episode route is defined only for thefts from mercantile establishments.

What happens to a Washington public official who takes public money?

RCW 42.20.070 makes appropriating public money to one's own use without authority of law a class B felony at any amount, with a stated maximum of 15 years. Under RCW 9.92.120, a public officer convicted of any felony or malfeasance in office forfeits the office and is barred from ever holding public office in the state.

Is forgery a felony in Washington?

Yes. RCW 9A.60.020 makes forgery a class C felony, punishable by up to 5 years and a $10,000 fine under RCW 9A.20.021. RCW 9A.60.020 does not grade forgery by the type of instrument or the amount, though a few other titles have their own instrument-specific offenses (for example, forged driver's licenses under RCW 46.20.0921).

What is uttering a forged instrument in Washington?

It is part of forgery. RCW 9A.60.020(1)(b) covers a person who, with intent to injure or defraud, possesses, utters, offers, disposes of, or puts off as true a written instrument he or she knows to be forged, and it carries the same class C felony grade.

How long does Washington have to charge embezzlement?

It depends on the charge. Under RCW 9A.04.080, first- or second-degree theft by deception and theft from a vulnerable adult have 6 years from commission or discovery, a public officer's felony connected to the office has 10 years, first-degree theft against a 501(c)(3) corporation has 3 years after discovery, and other felonies, including theft by unauthorized control, generally have 3 years.