14-99. Embezzlement of taxes by officers.
If any officer appropriates to his own use the State, county, school, city or town taxes, he shall be guilty of embezzlement, and shall be punished as a felon. If the value of the taxes is one hundred thousand dollars ($100,000) or more, a violation of this section is a Class C felony. If the value of the taxes is less than one hundred thousand dollars ($100,000), a violation of this section is a Class F felony. (1883, c. 136, s. 49; Code, s. 3705; Rev., s. 3410; C.S., s. 4276; 1979, c. 760, s. 5; 1979, 2nd Sess., c. 1316, s. 47; 1981, c. 63, s. 1; c. 179, s. 14; 1993, c. 539, s. 1180; 1994, Ex. Sess., c. 24, s. 14(c); 1997-443, s. 19.25(k).)
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.