Embezzlement takes many forms. About 80% of embezzlement cases involve the misappropriation of assets, including cash, inventory, and supplies. People who are accused of embezzlement are usually being investigated because cash is missing. Embezzlement charges may be levied against almost anyone who has access to these business cash accounts or cash on hand, such as petty cash. Embezzlement is a serious charge. In most states it is considered a felony offense. The potential punishments for an embezzlement conviction include prison time and significant fines. For example, in cases of misuse of public funds greater than $1,000, the penalty is generally a fine equal to the amount embezzled or imprisonment for up to ten years, or both. Prison time and fines for misappropriation of bank funds by employees can be up to 30 years and up to one million dollars. Anyone accused of committing the crime of embezzlement should seek help from an experienced criminal defense attorney right away. Title 18, Chapter 31 of the U.S. Code contains sections that deal with the various forms of embezzlement and their penalties.

White-collar crimes are usually quite complex. Although they traditionally carried lesser penalties than other crimes because they were not associated with violence, there is a recent trend toward stricter punishment for white-collar crimes as people recognize the financial damage white-collar criminals inflict on society.