North Carolina General Statutes Chapter 14. Criminal Law § 14-99. Embezzlement of taxes by officers

If any officer appropriates to his own use the State, county, school, city or town taxes, he shall be guilty of embezzlement, and shall be punished as a felon.  If the value of the taxes is one hundred thousand dollars ($100,000) or more, a violation of this section is a Class C felony.  If the value of the taxes is less than one hundred thousand dollars ($100,000), a violation of this section is a Class F felony.

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