West Virginia Embezzlement and Forgery Laws: Penalties (2026)

West Virginia has a separate crime named embezzlement, but it is punished as larceny. Under W. Va. Code 61-3-20, an officer, agent, clerk or servant who embezzles property that came into his possession "by virtue of his office, place or employment" is "guilty of the larceny thereof," so the grade follows the larceny line in 61-3-13: generally a felony at $1,000 or more (1 to 10 years) and a misdemeanor below that.

Bank insiders face a flat felony: an officer, agent, clerk or servant of a banking institution who embezzles faces at least ten years. Forging or uttering under the forgery sections of Chapter 61, Article 4 (61-4-1 to 61-4-5) is a felony; some related currency offenses in that article are misdemeanors. 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 West Virginia Code sections on embezzlement (61-3-20 to 61-3-23), larceny grading (61-3-13), false pretenses and fraudulent schemes (61-3-24, 61-3-24d), workers' compensation program embezzlement (61-3-24g), preneed funeral funds (47-14-13), joinder of embezzlement acts (62-2-5), public officers (59-1-32, 12-3-7, 61-5-22, 61-5-28, 61-10-15, 6-5-5, W. Va. Const. art. VI, sec. 14) and public pension forfeiture (5-10A-2 to 5-10A-6), financial exploitation of elderly and vulnerable adults (61-2-29b), the forgery article (61-4-1 to 61-4-9) and related check and credit card offenses (61-3-24a, 61-3-39), the repeat-offender, probation and restitution statutes (61-11-18, 61-11-19, 62-12-2, 62-12-3, 61-11A-4) and the misdemeanor time limit (61-11-9). It does not cover the full larceny value rules (see West Virginia theft laws), identity theft, scams and victim reporting, federal offenses or civil lawsuits.

What is embezzlement in West Virginia?

West Virginia keeps embezzlement as its own offense in Chapter 61, Article 3, but its main embezzlement sections (61-3-20, 61-3-20a, 61-3-21 and 61-3-23) make the offender guilty "of the larceny thereof." The core section, 61-3-20, provides:

"If any officer, agent, clerk or servant of this state, or of any county, district, school district or municipal corporation, or of any banking institution, or other corporation, or any officer of public trust in this state, or any agent, clerk or servant of any firm or person, or company or association of persons not incorporated, embezzles or fraudulently converts to his own use, bullion, money, bank notes, drafts, security for money, or any effects or property of any other person, which shall have come into his possession, or been placed under his care or management, by virtue of his office, place or employment, he shall be guilty of the larceny thereof."

The section covers public and private employees alike. What it requires is that the property came into the person's possession, or was placed under the person's care or management, by virtue of an office, place or employment.

Other embezzlement sections

• Power of attorney or other fiduciary relationship (61-3-20a). "Any person who holds a fiduciary power of attorney or who has a fiduciary relationship with a person and in so doing wilfully and with intent to defraud embezzles, misappropriates or fraudulently converts for his or her own benefit, or for the benefit of another, the assets or property, real or personal, with which he or she has been entrusted, or misuses or misappropriates funds from the person to whom he or she owes a fiduciary duty or misuses any account, line of credit or credit card of the principal for purposes not contemplated by the terms of the power of attorney instrument or fiduciary relationship, or for purposes not intended by the principal in the execution of the power of attorney or for purposes not intended by the fiduciary relationship, shall be held to have embezzled the same and, upon conviction, shall be deemed guilty of the larceny thereof."
• Carriers and others entrusted with property (61-3-21). A carrier or "any other person who may be intrusted with such property" who embezzles, fraudulently converts or secretes it "before delivery thereof at the place at which, or to the person to whom, they were to be delivered" is "deemed guilty of the larceny thereof."
• Guardians, personal representatives and other fiduciaries (61-3-23). A fiduciary who willfully and knowingly fails to inventory or produce estate property, or who "wilfully and knowingly conceal or embezzle any such property," is "guilty of the larceny thereof." The fiduciary's failure "to account for and pay over or deliver, when directed by the court," money or property determined to be due "shall be prima facie evidence that such guardian, personal representative or other fiduciary has embezzled the same."
• Preneed funeral funds (47-14-13). "Any person who willfully and knowingly conceals or embezzles any funds paid as the result of a preneed funeral contract is guilty of a felony," with a definite prison term of not less than three years and a fine of not more than $10,000 (47-14-13(a)).

How embezzlement differs from larceny

The difference is in how the property came to the person. Section 61-3-20 applies to property that came into the person's possession or care "by virtue of his office, place or employment," and 61-3-21 and 61-3-23 apply to property delivered to a carrier or held by a fiduciary. Once the conduct fits one of these sections, the penalty is the same as for larceny of the same value. The embezzlement sections (61-3-20, 61-3-20a, 61-3-21, 61-3-23) contain no value ladder of their own and no provision about repayment.

Is embezzlement a felony in West Virginia?

Generally yes, when the value is $1,000 or more. Because the embezzlement sections make the offender guilty of larceny, the grade comes from 61-3-13:

• $1,000 or more: grand larceny, a felony. The person "shall be imprisoned in the penitentiary not less than one nor more than ten years, or, in the discretion of the court, be confined in jail not more than one year and shall be fined not more than $2,500" (61-3-13(a)).
• Less than $1,000: petit larceny, a misdemeanor. The person "shall be confined in jail for a term not to exceed one year or fined not to exceed $2,500, or both, in the discretion of the court" (61-3-13(b)).

Exceptions to that line include the banking-employee rule below, falsifying accounts (a felony at any value), the county fee-officer rule in 59-1-32, the preneed funeral funds rule in 47-14-13 and the repeat-offender statute. West Virginia does not use lettered felony classes; each section states its own term. For the larceny rules, see West Virginia theft laws.

Bank officers and employees

Section 61-3-20 adds: "If such guilty person be an officer, agent, clerk or servant of any banking institution, he shall be guilty of a felony and, upon conviction thereof, shall be imprisoned in the penitentiary not less than ten years." The section states a ten-year minimum and no maximum, and the rule applies at any value.

Falsifying accounts (61-3-22)

An officer, clerk or agent of the state, a political subdivision, a bank, company or firm who makes, alters or omits an account entry, or destroys books, to conceal the true state of an account or to defraud, "or with intent to enable or assist any person to obtain money to which he was not entitled, such officer, clerk or agent shall be guilty of a felony, and, upon conviction, shall be confined in the penitentiary not less than one nor more than ten years." This section has no dollar threshold.

Adding up amounts

The embezzlement sections and 61-3-13 contain no clause for combining separate takings. A procedural statute, 62-2-5, allows one indictment to charge "any number of distinct acts of such embezzlement or fraudulent conversion which may have been committed by him within six months from the first of the last of such acts." Two neighboring offense statutes also allow amounts to be cumulated. For fraudulent schemes, "it shall be permissible to cumulate amounts or values where such money, goods, property or services were fraudulently obtained as part of a common scheme or plan" (61-3-24d(b)), and the elder-exploitation statute has a similar rule for the values "referred to in subsection (a)" (61-2-29b(d)).

Public officers and public money

Embezzlement of public funds (61-3-20)

The second paragraph of 61-3-20 reaches public money directly: "whenever any officer, agent, clerk or servant of this state, or of any county, district, school district or municipal corporation, shall appropriate or use for his own benefit, or for the benefit of any other person, any bullion, money, bank notes, drafts, security for money or funds belonging to this state or to any such county, district, school district or municipal corporation, he shall be held to have embezzled the same and be guilty of the larceny thereof." It is graded by the same $1,000 larceny line.

Other offenses by public officers

• False entries in or destruction of public records (61-5-22). A clerk of a court or other public officer who "fraudulently make a false entry, or erase, alter or destroy any record in his keeping and belonging to his office, or shall wilfully secrete any such record" is guilty of a misdemeanor, punishable by up to one year in jail and a fine of up to $1,000, "and, in addition thereto, he shall forfeit his office and be forever incapable of holding any office of honor, trust or profit in this state."
• Failure to perform an official duty (61-5-28) is a misdemeanor with a fine of up to $100 when no other punishment is prescribed.
• Pecuniary interest in public contracts (61-10-15). County and district officers and school officials with a pecuniary interest in contracts they influence commit a misdemeanor, punishable by a fine of $50 to $500, up to one year in jail, or both, with removal from office on conviction.
• County officers who keep collected fees (59-1-32). The officers named in 59-1-29 (the county commission clerk, sheriff, circuit clerk and prosecuting attorney) who appropriate collected fees for their own use, or fail to pay them over "within thirty days after demand," are "guilty of embezzlement" and shall be "confined in the penitentiary not less than one nor more than five years, and shall forfeit [the] office"; a deputy or assistant who does the same faces the same prison term. A penitentiary term makes this a felony at any amount (61-11-1). Wilful default in paying the fees over for more than ten days after the end of the month is a separate misdemeanor, with a fine of up to $500, up to thirty days in jail at the court's discretion and possible removal from office.
• State board and commission members (12-3-7(c)). "If any member willfully makes a greater charge of services or expenses than truth justified, he or she is guilty of embezzlement and punished accordingly."

Office bars (6-5-5 and the Constitution)

"No person convicted of treason, felony, or bribery in any election, before any court in or out of this state, shall, while such conviction remains unreversed, be elected or appointed to any office under the laws of this state; and, if any person, while holding such office, be so convicted, the office shall be thereby vacated."

The Constitution adds a public-money bar: "No person who may have collected or been entrusted with public money, whether state, county, township, district, or other municipal organization, shall be eligible to the Legislature, or to any office of honor, trust, or profit in this state, until he shall have duly accounted for and paid over such money according to law" (W. Va. Const. art. VI, sec. 14). The same section makes a person convicted of "bribery, perjury, or other infamous crimes" ineligible to a seat in the Legislature.

Public pension forfeiture (5-10A)

A participant in a West Virginia public retirement plan who renders "less than honorable service" loses retirement benefits. Section 5-10A-2(f) defines that term as:

"(1) Impeachment and conviction of a participant or former participant under the provisions of section nine, article four of the Constitution of West Virginia, except for a misdemeanor; (2) Conviction of a participant or former participant of a felony for conduct related to his or her office or employment which he or she committed while holding the office or during the employment; or (3) Conduct of a participant or former participant which constitutes all of the elements of a crime described in either subdivision (1) or (2) of this subsection but for which the participant or former participant was not convicted because: ..."

The third category covers a person who was not convicted because of a plea to a lesser felony containing all those elements or a grant of immunity. A supervisory board "may not issue a notice: (1) If more than two years have elapsed since the judgment of conviction upon which the notice is based became final" (5-10A-3(a)). Where benefits are forfeited, the board is to "refund the participant's or former participant's contributions with interest, less benefits previously paid" (5-10A-3(b), 5-10A-6). The participant may demand, within forty days of the notice, that the board ask the circuit court to decide the question (5-10A-3(b), 5-10A-4).

Financial exploitation of elderly and vulnerable adults

Section 61-2-29b makes financial exploitation of an elderly person, a protected person or an incapacitated adult a crime. "Elderly person" means "a person who is 65 years or older," and "Financial exploitation" means "the intentional misappropriation or misuse of funds or assets of an elderly person, protected person, or incapacitated adult, but shall not apply to a transaction or disposition of funds or assets where the accused made a good-faith effort to assist the elderly person, protected person, or incapacitated adult with the management of his or her money or other things of value" (61-2-29b(h)).

• $1,000 or more: a person who financially exploits such a person "in the amount of $1,000 or more is guilty of a felony and, upon conviction thereof, shall be fined not more than $10,000 and imprisoned in a state correctional facility not less than two nor more than 20 years" (61-2-29b(b)).
• Under $1,000: a misdemeanor, with a fine of up to $1,000, up to one year in jail, or both (61-2-29b(a)).
• Restitution: a person convicted "shall, in addition to any other penalties at law, be subject to an order of restitution" (61-2-29b(c)).
• Fiduciary status: "acting as guardian, conservator, trustee, or attorney for, or holding power of attorney for, an elderly person, protected person, or incapacitated adult shall not, standing alone, constitute a defense to a violation of subsection (a) of this section" (61-2-29b(i)).

For warning signs and reporting, see our guide to elder financial exploitation.

Forgery and uttering

How the forgery article works

Chapter 61, Article 4 has nine sections. It does not divide forgery into degrees, and it does not define "forge" or "writing." Each section names the instrument and states its own penalty, and in each forgery section uttering the forged item carries the same penalty as forging it.

Forging or uttering any other writing (61-4-5)

The general forgery section covers checks, deeds, contracts, wills and every writing not covered by the public-record and currency sections:

"(a) If any person forge any writing, other than such as is mentioned in the first and third sections of this article, 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 felony and, upon conviction, shall be confined in the penitentiary not less than one nor more than ten years, or, in the discretion of the court, be confined in jail not more than one year and be fined not exceeding $500."

Subsection (b) adds that "It is a violation of this section to create a demand draft under the purported authority of another person for the purpose of charging the other person's account with a bank or other financial institution, or to utter or attempt to employ as true such demand draft, if the demand draft is created with the intent to defraud, and either or both of the following elements is present: (1) The person does not, in fact, have the authority to charge the other person's account; or (2) The amount of the demand draft exceeds the amount authorized to be charged."

Public records, seals, currency and forging tools

• Public records and official certificates (61-4-1). Forging "a public record, or a certificate, return or attestation of a clerk of a court, notary public, judge, justice, or any public officer, in relation to any matter wherein such certificate, return, or attestation may be received as legal proof," or uttering it knowing it is forged: felony, 2 to 10 years.
• Official seals (61-4-2). Forging, or keeping or concealing an instrument for forging, "the seal of a court, or of any public office or body politic or corporate in this state": felony, 2 to 10 years.
• Counterfeiting (61-4-3). Forging coin or bank notes, or uttering, selling, exchanging or receiving them with intent to utter: felony, 2 to 10 years.
• Forging plates and presses (61-4-4). Making or possessing "any plate, block, press or other thing adapted and designed for the forging and false-making of any writing or other thing" with intent to use it: felony, 2 to 10 years.
• Possessing counterfeit notes or coin with intent to utter (61-4-6). Ten or more pieces at the same time: felony, 1 to 5 years. Fewer than ten: misdemeanor, "not less than six months nor more than one year and be fined not exceeding $500."
• Unauthorized currency (61-4-7, 61-4-8). Issuing private notes to circulate as money is a misdemeanor, punishable by up to six months in jail and a fine of up to $500; knowingly passing or receiving it is a misdemeanor with a fine of $10 to $100.
• Benefit-program misuse (61-4-9). Unauthorized use or possession of program benefits is graded by value; at $5,000 or more it is a felony with a fine of up to $250,000, up to ten years, or both.

Signing someone else's name

Article 4 does not define "forge," so the reach of 61-4-5 comes from its text: forging "any writing ... to the prejudice of another's right," or uttering such a writing "knowing it to be forged." A separate section covers getting a real signature by a trick: a person who "obtains by any false pretense, token or representation, with intent to defraud, the signature of another to a writing, the false making of which would be forgery," is guilty of a felony with 1 to 5 years in the penitentiary or, at the court's discretion, up to one year in jail and a fine of up to $2,500 (61-3-24(b)).

Credit cards and bad checks

• Forgery of a credit card (61-3-24a(c)). A person "is guilty of forgery of a credit card when he or she makes, manufactures, presents, embosses, alters or utters a credit card with intent to defraud," a felony with 1 to 10 years in the penitentiary or, at the court's discretion, up to one year in jail and a fine of $50 to $2,500.
• Worthless checks (61-3-39). Obtaining property with a check known to be bad is a felony "if the amount of the check, draft or order is $500 or more," with a fine of up to $500, 1 to 10 years, or both; below $500 it is a misdemeanor.

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

West Virginia embezzlement and forgery offenses at a glance

For how West Virginia sorts felonies and misdemeanors generally, see West Virginia felony and misdemeanor classes.

Repeat offenders, probation and restitution

The repeat-offender statute (61-11-18)

West Virginia's recidivist statute applies a list of "qualifying offenses." That list includes "§61-3-13(a): Grand larceny," "Felony violation of §61-3-20: Embezzlement," "Felony violation of §61-3-20a: Embezzlement by misuse of power of attorney or other fiduciary relationship," "Felony violation of §61-3-21: Embezzlement by carrier or other person," "§61-3-22: Falsifying accounts" and "Felony violation of §61-3-24: Obtaining money, property and services by false pretenses," along with felony credit card offenses (61-3-24a) and taking another's identity (61-3-54). Forgery and uttering under Article 4 (61-4-1 to 61-4-9) are not on the list.

For a person with a prior conviction, the court "shall, if the sentence to be imposed is for a definite term of years, add five years to the time for which the person is or would be otherwise sentenced," and when the court imposes an indeterminate sentence, "the minimum term shall be twice the term of years otherwise provided for under the sentence" (61-11-18(b)). When a person "has been twice previously convicted in the United States of a crime punishable by imprisonment in a state or federal correctional facility which has the same or substantially similar elements as a qualifying offense, the person shall be sentenced to imprisonment in a state correctional facility for life" (61-11-18(d)). The statute sets further conditions on which prior convictions count, and 61-11-19 sets the procedure, under which the court sentences the person "to such further confinement as is prescribed by §61-11-18 of this code on a second or third conviction as the case may be."

Probation

Section 62-12-2(a) makes "any felony, the maximum penalty for which is less than life imprisonment," and any misdemeanor eligible for probation, "notwithstanding the provisions of §61-11-18 and §61-11-19," with exclusions for listed drug offenses and for felonies committed with the use, presentment or brandishing of a firearm (62-12-2(b)).

Under 62-12-3, when a person eligible for probation is convicted and "the character of the offender and the circumstances of the case indicate that he is not likely again to commit crime and that the public good does not require that he be fined or imprisoned," the court "may suspend the imposition or execution of sentence and release the offender on probation." Except as the next section provides, the court cannot suspend execution "after the convicted person has been imprisoned for sixty days under the sentence."

Restitution

Restitution is required to the extent practicable. A court sentencing a defendant convicted of a felony or misdemeanor causing economic or other loss "shall order, in addition to or in lieu of any other penalty authorized by law, that the defendant make restitution to any victim of the offense to the greatest extent economically practicable when considering the defendant's financial circumstances," and if it orders none or only partial restitution, "the court shall state on the record the reasons therefor" (61-11A-4(a)).

Time limits for prosecution

Section 61-11-9 states: "A prosecution for committing or procuring another person to commit perjury shall be commenced within three years next after the perjury was committed. A prosecution for a misdemeanor shall be commenced within one year after the offense was committed." That one-year period applies to misdemeanor embezzlement and petit larceny (under $1,000). Section 61-11-9 sets no period for felonies, and it contains a re-indictment clause for an indictment that is "stolen, lost or destroyed." Civil filing deadlines are different; see the West Virginia statute of limitations guide.

Recent changes

The embezzlement, larceny and forgery sections have not been amended recently: the latest enacted changes were in 2004 for 61-3-20 and 61-3-20a, 1994 for 61-3-13 and 1998 for 61-4-5. The repeat-offender statute, 61-11-18, was amended several times from 2024 through 2026, and the description above reflects its current text.

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 West Virginia scam and fraud laws guide explains where to report it.

Related pages

• Embezzlement and forgery laws by state
• West Virginia theft laws
• West Virginia felony and misdemeanor classes
• West Virginia scam and fraud laws

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

Last updated: 2026-10-18.

Frequently Asked Questions

Is embezzlement a felony in West Virginia?

Generally yes at $1,000 or more. Embezzlement under W. Va. Code 61-3-20 is punished as larceny, so $1,000 or more is grand larceny, a felony with 1 to 10 years or, at the court's discretion, up to 1 year in jail, and a fine of up to $2,500 (61-3-13(a)); under $1,000 it is a misdemeanor. A bank officer or employee faces a felony of at least ten years at any value.

What is the penalty for embezzlement in West Virginia?

Under the main embezzlement sections it depends on value: grand larceny ($1,000 or more) carries 1 to 10 years in the penitentiary, or up to 1 year in jail at the court's discretion, and a fine of up to $2,500; petit larceny carries up to 1 year in jail and/or a $2,500 fine (61-3-13). Courts must order restitution to the extent economically practicable (61-11A-4), and repeat offenders face added time under 61-11-18. Some sections set their own terms, such as 59-1-32 for county fee officers and 47-14-13 for preneed funeral funds.

Is embezzling from an elderly person a separate crime in West Virginia?

Yes. Financially exploiting a person 65 or older, a protected person or an incapacitated adult is a felony at $1,000 or more, with 2 to 20 years and a fine of up to $10,000, and a misdemeanor below $1,000 (61-2-29b). Section 61-2-29b(i) states that holding a power of attorney "shall not, standing alone, constitute a defense to a violation of subsection (a) of this section."

Is forgery a felony in West Virginia?

Yes. Forging or uttering a writing to the prejudice of another's right is a felony with 1 to 10 years, or up to 1 year in jail and a $500 fine at the court's discretion (61-4-5). Forging public records, seals or currency carries 2 to 10 years; possessing fewer than ten counterfeit notes or coins is a misdemeanor (61-4-6).

Is uttering a forged check a crime in West Virginia?

Yes. Under 61-4-5, uttering or attempting to employ as true a forged writing, knowing it to be forged, carries the same penalty as forging it.

Can a public employee lose a pension for embezzlement in West Virginia?

A conviction of a felony for conduct related to the person's office or employment, committed while holding the office or during the employment, is less than honorable service under 5-10A-2(f), which allows the retirement board, by a notice issued within two years after the conviction becomes final, to terminate public retirement benefits, subject to a circuit-court determination if the person demands one; contributions are refunded with interest, less benefits already paid (5-10A-3 to 5-10A-6).

Is there a statute of limitations for embezzlement in West Virginia?

Section 61-11-9 requires misdemeanor prosecutions, including petit larceny-level embezzlement under $1,000, to begin within one year after the offense. That section sets no time limit for felonies.