North Carolina General Statutes Chapter 135. Retirement System for Teachers and State Employees; Social Security; State Health Plan for Teachers and State Employees § 135-18.11. Improper receipt of decedent's retirement allowance

A person is guilty of a Class 1 misdemeanor if the person, with the intent to defraud, receives money as a result of cashing, depositing, or receiving a direct deposit of a decedent's retirement allowance and the person (i) knows that he or she is not entitled to the decedent's retirement allowance, (ii) receives the benefit at least two months after the date of the retiree's or beneficiary's death, and (iii) does not attempt to inform this Retirement System of the retiree's or beneficiary's death.