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NORTH CAROLINA STATUTES AND CODES

§ 14-93. Embezzlement by treasurers of charitable and religious organizations.

§14‑93.  Embezzlement by treasurers of charitable and religiousorganizations.

If any treasurer or otherfinancial officer of any benevolent or religious institution, society orcongregation shall lend any of the moneys coming into his hands to any other personor association without the consent of the institution, association orcongregation to whom such moneys belong; or, if he shall fail to account forsuch moneys when called on, he shall be guilty of a felony. If the violation ofthis section involves money with a value of one hundred thousand dollars($100,000) or more, the person is guilty of a Class C felony. If the violationof this section involves money with a value of less than one hundred thousanddollars ($100,000) or less, a violation of this section is a Class H felony. (1879,c. 105; Code, s. 1017; Rev., s. 3409; C.S., s. 4271; 1993, c. 539, s. 1178;1994, Ex. Sess., c. 24, s. 14(c); 1997‑443, s. 19.25(g).)

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