{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/18.2-113.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/18.2-113.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/18.2-113.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/18.2-113.html"}],"law_id":350275,"edition_id":2,"section_id":350275,"structure_id":50137,"section_number":"18.2-113","catch_line":"Fraudulent entries, etc., in accounts by officers or clerks of financial institutions, joint stock companies or corporations; penalty","history":"Code 1950, \u00a7 18.1-111; 1960, c. 358; 1975, cc. 14, 15; 1996, c. 77; 2003, c. 740.","full_text":"If any officer or clerk of any financial institution, joint stock company or corporation makes, alters or omits to make any entry in any account kept in or by such financial institution, company or corporation, with intent, in so doing, to conceal the true state of such account, or to defraud such financial institution, company or corporation, or to enable or assist any person to obtain money to which he was not entitled, such officer or clerk shall be guilty of a Class 4 felony.\n\n","order_by":null,"text":{"0":{"id":1305216,"text":"If any officer or clerk of any financial institution, joint stock company or corporation makes, alters or omits to make any entry in any account kept in or by such financial institution, company or corporation, with intent, in so doing, to conceal the true state of such account, or to defraud such financial institution, company or corporation, or to enable or assist any person to obtain money to which he was not entitled, such officer or clerk shall be guilty of a Class 4 felony.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":50137,"edition_id":2,"name":"Embezzlement and Fraudulent Conversions","identifier":"4","label":"article","depth":3,"order_by":4,"parent_id":50135,"metadata":{"child_laws":13,"child_structures":0},"date_created":"2026-08-02 02:23:02","date_modified":"2026-08-02 12:30:18","permalink":{"id":1392497,"object_type":"structure","relational_id":50137,"identifier":"4","token":"18.2\/5\/4","url":"\/18.2\/5\/4\/","edition_id":2,"permalink":0,"preferred":1}},{"id":50135,"edition_id":2,"name":"Crimes Against Property","identifier":"5","label":"chapter","depth":2,"order_by":5,"parent_id":50131,"metadata":{"child_laws":153,"child_structures":10},"date_created":"2026-08-02 02:22:59","date_modified":"2026-08-02 12:30:17","permalink":{"id":1392301,"object_type":"structure","relational_id":50135,"identifier":"5","token":"18.2\/5","url":"\/18.2\/5\/","edition_id":2,"permalink":0,"preferred":1}},{"id":50131,"edition_id":2,"name":"Crimes and Offenses Generally","identifier":"18.2","label":"title","depth":1,"order_by":52,"parent_id":null,"metadata":{"child_laws":960,"child_structures":94},"date_created":"2026-08-02 02:22:59","date_modified":"2026-08-02 12:30:15","permalink":{"id":1391141,"object_type":"structure","relational_id":50131,"identifier":"18.2","token":"18.2","url":"\/18.2\/","edition_id":2,"permalink":0,"preferred":1}}],"structure_contents":[{"id":350272,"structure_id":50137,"section_number":"18.2-111","catch_line":"Embezzlement deemed larceny; indictment","url":"\/18.2-111\/","token":"18.2\/5\/4\/18.2-111","metadata":false},{"id":350270,"structure_id":50137,"section_number":"18.2-111.1","catch_line":"Repealed","url":"\/18.2-111.1\/","token":"18.2\/5\/4\/18.2-111.1","metadata":false},{"id":350271,"structure_id":50137,"section_number":"18.2-111.2","catch_line":"Failure to pay withheld child support; embezzlement","url":"\/18.2-111.2\/","token":"18.2\/5\/4\/18.2-111.2","metadata":false},{"id":350274,"structure_id":50137,"section_number":"18.2-112","catch_line":"Embezzlement by officers, etc., of public or other funds; default in paying over funds evidence of guilt","url":"\/18.2-112\/","token":"18.2\/5\/4\/18.2-112","metadata":false},{"id":350273,"structure_id":50137,"section_number":"18.2-112.1","catch_line":"Misuse of public assets; penalty","url":"\/18.2-112.1\/","token":"18.2\/5\/4\/18.2-112.1","metadata":false},{"id":350275,"structure_id":50137,"section_number":"18.2-113","catch_line":"Fraudulent entries, etc., in accounts by officers or clerks of financial institutions, joint stock companies or corporations; penalty","url":"\/18.2-113\/","token":"18.2\/5\/4\/18.2-113","metadata":false},{"id":350277,"structure_id":50137,"section_number":"18.2-114","catch_line":"Repealed","url":"\/18.2-114\/","token":"18.2\/5\/4\/18.2-114","metadata":false},{"id":350276,"structure_id":50137,"section_number":"18.2-114.1","catch_line":"When collection of money by commissioner, etc., larceny","url":"\/18.2-114.1\/","token":"18.2\/5\/4\/18.2-114.1","metadata":false},{"id":350279,"structure_id":50137,"section_number":"18.2-115","catch_line":"Fraudulent conversion or removal of property subject to lien or title to which is in another","url":"\/18.2-115\/","token":"18.2\/5\/4\/18.2-115","metadata":false},{"id":350278,"structure_id":50137,"section_number":"18.2-115.1","catch_line":"Unlawful sublease of a motor vehicle; penalty","url":"\/18.2-115.1\/","token":"18.2\/5\/4\/18.2-115.1","metadata":false},{"id":350280,"structure_id":50137,"section_number":"18.2-116","catch_line":"Failure to pay for or return goods delivered for selection or approval","url":"\/18.2-116\/","token":"18.2\/5\/4\/18.2-116","metadata":false},{"id":350281,"structure_id":50137,"section_number":"18.2-117","catch_line":"Failure of bailee to return animal, aircraft, vehicle or boat","url":"\/18.2-117\/","token":"18.2\/5\/4\/18.2-117","metadata":false},{"id":350282,"structure_id":50137,"section_number":"18.2-118","catch_line":"Fraudulent conversion or removal of leased personal property","url":"\/18.2-118\/","token":"18.2\/5\/4\/18.2-118","metadata":false}],"previous_section":{"id":350273,"structure_id":50137,"section_number":"18.2-112.1","catch_line":"Misuse of public assets; penalty","url":"\/18.2-112.1\/","token":"18.2\/5\/4\/18.2-112.1","metadata":false},"next_section":{"id":350277,"structure_id":50137,"section_number":"18.2-114","catch_line":"Repealed","url":"\/18.2-114\/","token":"18.2\/5\/4\/18.2-114","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/18.2-113\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 4 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1960, chapter 358; in 1975, chapters 14 and 15; in 1996, chapter 77<\/a>; in 2003, chapter 740<\/a>.<\/p>","references":false,"refers_to":false,"permalink":{"id":1392519,"object_type":"law","relational_id":350275,"identifier":"18.2-113","token":"18.2\/5\/4\/18.2-113","url":"\/18.2-113\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/18.2-113\/","token":"18.2\/5\/4\/18.2-113","dublin_core":{"Title":"Fraudulent entries, etc., in accounts by officers or clerks of financial institutions, joint stock companies or corporations; penalty","Type":"Text","Format":"text\/html","Identifier":"\u00a7 18.2-113","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

If any officer or clerk of any financial institution, joint stock company or corporation makes, alters or omits to make any entry in any account kept in or by such financial institution, company or corporation, with intent<\/span>, in so doing, to conceal the true state of such account, or to defraud such financial institution, company or corporation, or to enable or assist any person to obtain money to which he was not entitled, such officer or clerk shall be guilty of a Class 4 felony<\/span>.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nFRAUDULENT ENTRIES, ETC., IN ACCOUNTS BY OFFICERS OR CLERKS OF FINANCIAL\nINSTITUTIONS, JOINT STOCK COMPANIES OR CORPORATIONS; PENALTY (\u00a7 18.2-113)\n\nIf any officer or clerk of any financial institution, joint stock company or\ncorporation makes, alters or omits to make any entry in any account kept in or\nby such financial institution, company or corporation, with intent, in so doing,\nto conceal the true state of such account, or to defraud such financial\ninstitution, company or corporation, or to enable or assist any person to obtain\nmoney to which he was not entitled, such officer or clerk shall be guilty of a\nClass 4 felony.\n\nHISTORY: Code 1950, \u00a7 18.1-111; 1960, c. 358; 1975, cc. 14, 15; 1996, c. 77;\n2003, c. 740.","edition":{"id":2,"name":"2026","slug":"2026","date_created":"2026-07-16 18:40:23","date_modified":"2026-08-02 15:14:36","current":1,"order_by":2,"last_import":"2026-08-02 12:37:30"}}