{"id":373231,"date":"2016-09-09T15:40:12","date_gmt":"2016-09-09T20:40:12","guid":{"rendered":"https:\/\/content.findlaw-admin.com\/ability-law\/state\/indiana-law\/indiana-embezzlement-laws.html"},"modified":"2018-03-06T14:57:31","modified_gmt":"2018-03-06T19:57:31","slug":"indiana-embezzlement-laws","status":"publish","type":"page","link":"https:\/\/www.findlaw.com\/state\/indiana-law\/indiana-embezzlement-laws.html","title":{"rendered":"Indiana Embezzlement Laws"},"content":{"rendered":"\n
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Indiana Embezzlement Laws<\/h1>\n
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Created by FindLaw’s team<\/a> of legal writers and editors<\/i><\/p>\n\n | Last updated\n

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This article has been written and reviewed for legal accuracy, clarity, and style by FindLaw\u2019s team of legal writers and attorneys<\/a> and in accordance with our editorial standards<\/a>.<\/em><\/p>\n\n <\/div>\n <\/details>\n\n

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The last updated date refers to the last time this article was reviewed by FindLaw or one of our contributing authors<\/a>. We make every effort to keep our articles updated. For information regarding a specific legal issue affecting you, please contact an attorney in your area<\/a>.<\/em><\/p>\n\n <\/div>\n <\/details>\n<\/section>\n

If someone who works as an accountant adds an extra $5,000 to their own bank account each payday and then "cooks the books" in an effort to cover up the theft, it is generally referred to as embezzlement<\/a>. Most states have separate statutes for embezzlement, which are similar to theft laws except for the requirement that the embezzler be a person in a position of trust (such as the accountant referenced above). Indiana is unique in that offenses typically considered embezzlement are charged as theft<\/a>. So whether you shoplift or abuse your position of power to transfer funds to your personal account, the charge is theft.<\/p>\n

The severity of the charge and punishment upon conviction, however, are based on the value of the property (or the amount of money taken) and whether the defendant has any prior convictions. Indiana’s probate code addresses embezzlement from a decedent’s<\/a> estate, in which the perpetrator is held liable for repayment under threat of incarceration.<\/p>\n

The basics of Indiana’s embezzlement laws, charged as theft in the state’s criminal code, are listed in the following table.<\/p>\n\n
Statutes<\/b><\/td>\n

Indiana Code \u00a7 29-1-13-9<\/a> [estate embezzlement]<\/p>\n

Indiana Code \u00a7 35-43-4-1 et seq.<\/a> [theft]<\/p>\n<\/td>\n<\/tr>

Statutory Definition of Embezzlement<\/b><\/td>\n

If a person embezzles or converts to the person’s own use the personal property of a decedent before the appointment of a personal representative<\/a> , the person is liable to the estate for the value of the property embezzled or converted [estate embezzlement].<\/p>\n

A person who knowingly or intentionally exerts unauthorized control over property of another person, with intent to deprive the other person of any part of its value or use, commits theft [theft in general].<\/p>\n<\/td>\n<\/tr>

Classifications & Penalties<\/b><\/td>\n

Embezzlement from an estate:<\/p>\n

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  • Civil liability for the amount taken; failure to answer to requests for repayment (or refusal to appear in response to a court order) may result in imprisonment at the discretion of the court.<\/li>\n<\/ul>\n

    Theft:<\/p>\n

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    • Level 6 felony if the value of the property taken is between $750 and $50,000, or if the person has a prior conviction for theft or criminal conversion; 6 mos. to 2 1\/2 yrs. in prison, up to a $10,000 fine.<\/li>\n
    • Level 5 felony if the value of the property taken is more than $50,000; 1 to 6 yrs. in prison, up to a $10,000 fine.<\/li>\n<\/ul>\n<\/td>\n<\/tr>
How Property Value is Determined<\/b><\/td>\n

For purposes of this section, \u201cthe value of property\u201d means:<\/p>\n

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  1. the fair market value of the property at the time and place the offense was committed; or<\/li>\n
  2. if the fair market value of the property cannot be satisfactorily determined, the cost to replace the property within a reasonable time after the offense was committed.<\/li>\n<\/ol>\n

    A price tag or price marking on property displayed or offered for sale constitutes prima facie evidence<\/a> of the value of the property.<\/p>\n

    *Keep in mind that embezzlement cases typically involve cash<\/p>\n<\/td>\n<\/tr>

Is Restitution Possible?<\/b><\/td>\n

Yes<\/p>\n<\/td>\n<\/tr><\/tbody><\/table>\n

Note:<\/b> State laws are always subject to change through the passage of new legislation, rulings in the higher courts (including federal decisions), ballot initiatives, and other means. While we strive to provide the most current information available, please consult an attorney or conduct your own legal research to verify the state law(s) you are researching.<\/i><\/p>\n

Indiana Embezzlement Laws: Related Resources<\/h2>\n