NORTH CAROLINA GENERAL STATUTES
Chapter 14
Criminal Law
Subchapter I - General Provisions
Article 1 - Felonies and Misdemeanors
http://www.ncga.state.nc.us/Statutes/GeneralStatutes/HTML/ByChapter/Chapter_14.html
 
§ 14-91.  Embezzlement of State Property by Public Officers and Employees
If any officer, agent, or employee of the State, or other person having or holding in trust for the same any bonds issued by the State, or any security, or other 
property and effects of the same, shall embezzle or knowingly and willfully misapply or convert the same to his own use, or otherwise willfully or corruptly abuse 
such trust, such offender and all persons knowingly and willfully aiding and abetting or otherwise assisting therein shall be guilty of a felony. If the value of the 
property is one hundred thousand dollars ($100,000) or more, a violation of this section is a Class C felony. If the value of the property is less than one hundred 
thousand dollars ($100,000), a violation of this section is a Class F felony. (1874-5, c. 52; Code, s. 1015; Rev., s. 3407; C.S., s. 4269; 1979, c. 716; 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(e).)