§ 14-98. Embezzlement by surviving partner. - North Carolina Statutes

§14‑98.  Embezzlement by surviving partner.

If any surviving partner shallwillfully and intentionally convert any of the property, money or effectsbelonging to the partnership to his own use, and refuse to account for the sameon settlement, he shall be guilty of a felony. If the property, money, oreffects has a value of one hundred thousand dollars ($100,000) or more, aviolation of this section is a Class C felony. If the property, money, oreffects has a value of less than one hundred thousand dollars ($100,000), aviolation 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).)