Mississippi Code
Chapter 23 - Offenses Affecting Trade, Business and Professions
§ 97-23-19. Embezzlement; by agents, bailees, trustees, servants and persons generally

If any person shall embezzle or fraudulently secrete, conceal, or convert to his own use, or make way with, or secrete with intent to embezzle or convert to his own use, any goods, rights in action, money, or other valuable security, effects, or property of any kind or description which shall have come or been entrusted to his care or possession by virtue of his office, position, place, or employment, either in mass or otherwise, he shall be guilty of embezzlement.
Any person guilty of embezzlement of any goods, rights of action, money, or other valuable security, effects or property of any kind or description with a value of less than One Thousand Dollars ($1,000.00), shall be guilty of misdemeanor embezzlement, and, upon conviction thereof, may be sentenced to a term of imprisonment in the county jail not exceeding six (6) months, or fined not more than One Thousand Dollars ($1,000.00), or both if the court finds substantial and compelling reasons why the offender cannot be safely and effectively supervised in the community, is not amenable to community-based treatment or poses a significant risk to public safety. If such a finding is not made, the court shall suspend the sentence of imprisonment and impose a period of probation not exceeding one (1) year or a fine of not more than One Thousand Dollars ($1,000.00) or both. Any person convicted of a third or subsequent offense under this subsection where the value of the property is not less than Five Hundred Dollars ($500.00), shall be imprisoned in the Penitentiary for a term not exceeding three (3) years or fined an amount not exceeding Two Thousand Dollars ($2,000.00), or both.
Any person guilty of embezzlement of any goods, rights in action, money, or other valuable security, effects or property of any kind or description with a value of One Thousand Dollars ($1,000.00) or more but less than Five Thousand Dollars ($5,000.00), shall be guilty of felony embezzlement, and, upon conviction thereof, shall be imprisoned in the custody of the Department of Corrections not more than five (5) years, or fined not more than Five Thousand Dollars ($5,000.00), or both.
Any person guilty of embezzlement of any goods, rights in action, money, or other valuable security, effects or property of any kind or description with a value of Five Thousand Dollars ($5,000.00) or more but less than Twenty-five Thousand Dollars ($25,000.00), shall be guilty of felony embezzlement, and, upon conviction thereof, shall be imprisoned in the Penitentiary for not more than ten (10) years, or fined not more than Twenty-five Thousand Dollars ($25,000.00), or both.
Any person guilty of embezzlement of any goods, rights in action, money, or other valuable security, effects or property of any kind or description with a value of Twenty-five Thousand Dollars ($25,000.00) or more, shall be guilty of felony embezzlement, and, upon conviction thereof, shall be imprisoned in the Penitentiary not more than twenty (20) years, or fined not more than Twenty-five Thousand Dollars ($25,000.00), or both.

Structure Mississippi Code