14-98. Embezzlement by surviving partner.
If any surviving partner shall willfully and intentionally convert any of the property, money or effects belonging to the partnership to his own use, and refuse to account for the same on settlement, he shall be guilty of a felony. If the property, money, or effects has a value of one hundred thousand dollars ($100,000) or more, a violation of this section is a Class C felony. If the property, money, or effects has a value of less than one hundred thousand dollars ($100,000), a violation of this section is a Class H felony. (1901, c. 640, s. 9; Rev., s. 3405; C.S., s. 4275; 1979, c. 760, s. 5; 1979, 2nd Sess., c. 1316, s. 47; 1981, c. 63, s. 1; c. 179, s. 14; 1997-443, s. 19.25(j).)
Structure North Carolina General Statutes
North Carolina General Statutes
§ 14-90 - Embezzlement of property received by virtue of office or employment.
§ 14-91 - Embezzlement of State property by public officers and employees.
§ 14-92 - Embezzlement of funds by public officers and trustees.
§ 14-93 - Embezzlement by treasurers of charitable and religious organizations.
§ 14-94 - Embezzlement by officers of railroad companies.
§ 14-97 - Appropriation of partnership funds by partner to personal use.