NRS 205.090Category B Felony

EMBEZZLEMENT

Potential Penalty

Category B or C Felony; 1–10 years prison, fines up to $10,000 depending on amount taken

WHAT IS EMBEZZLEMENT IN NEVADA?

Embezzlement is the fraudulent taking of property by a person who was entrusted with it. Unlike theft, the perpetrator initially had lawful possession of the property — the crime is the conversion of that property for personal use.

Nevada Revised Statutes § 205.090View Official Statute

WHAT THE PROSECUTION MUST PROVE

To convict you of Embezzlement in Nevada, the prosecution must prove each of the following elements beyond a reasonable doubt:

1

The defendant was entrusted with property belonging to another person

2

The defendant fraudulently converted or appropriated the property

3

The defendant acted with the intent to defraud the owner

4

The property had measurable value

If the prosecution cannot prove any single element beyond a reasonable doubt, you cannot be convicted.

PENALTIES FOR EMBEZZLEMENT IN NEVADA

Under $1,200

Misdemeanor — up to 6 months jail, $1,000 fine

$1,200–$4,999

Category C Felony — 1–5 years prison

$5,000–$24,999

Category B Felony — 1–6 years prison

$25,000+

Category B Felony — 1–10 years prison, fines up to $10,000

THOMAS'S DEFENSE TIPS

Insights from Thomas Boley — Las Vegas criminal defense attorney with 18+ years defending embezzlement charges

Embezzlement cases are almost always built on paper trails — bank records, accounting logs, and emails. I start by scrutinizing whether those records actually prove intent to defraud, or whether they show sloppy bookkeeping.

Many embezzlement cases arise from workplace disputes where the accused believed they were owed the money. Authorization and good-faith belief are powerful defenses.

Prosecutors often overcharge embezzlement by inflating the alleged amount. I always challenge the calculation methodology — was every transaction actually unauthorized?

Civil restitution agreements can sometimes be negotiated before charges are filed, which can significantly change the trajectory of a criminal case.

If you are under investigation for embezzlement, do not speak to your employer's HR department or their attorneys without your own counsel present.

The above represents general observations from years of criminal defense practice in Nevada. Every case is different — contact Thomas for advice specific to your situation.

COMMON DEFENSES TO EMBEZZLEMENT

Every case is unique, but these are the defenses most commonly raised in embezzlement cases in Nevada:

Lack of intent to defraud

Claim of right — defendant believed they were entitled to the property

Authorization — defendant had permission to use the funds

Accounting error or mistake, not criminal conversion

Insufficient evidence linking defendant to the specific transactions

FREQUENTLY ASKED QUESTIONS

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Legal Disclaimer: The information on this page is for general educational purposes only and does not constitute legal advice. Nevada law changes frequently — always verify current statutes. For advice about your specific situation, consult a licensed Nevada criminal defense attorney. Thomas Boley is licensed to practice law in Nevada.