California Penal Code §504 — Embezzlement by Public Officer
PC §504 makes it embezzlement for any officer of the state, county, city, or municipal subdivision — or any deputy, clerk, or servant of such officer — to fraudulently appropriate money, property, or evidence of debt in their custody by virtue of that office. Punishment tracks PC §514, which for public-funds embezzlement is a felony (16 months, 2, or 3 years). Related but distinct from PC §424 (public-officer misappropriation of public funds).
Reviewed by Daniel S. Rubin, CA Bar 302093 · Los Angeles Criminal Defense Attorney · Embezzlement by Public Officer Cases in All LA County Courts
01 — Quick Facts
PC §504 — Embezzlement by Public Officer at a Glance
| Fact | Detail |
|---|---|
| Full Name | California Penal Code §504 — Embezzlement by Officer, Trustee, or Public Servant |
| Code Type | Penal Code (PC) |
| Classification | Felony (public-funds embezzlement) |
| Penalty | 16 months, 2, or 3 years county jail (§1170(h)) |
| Punishment Source | PC §514 (punished as theft) |
| Restitution | Mandatory — full amount |
| Public-Office Bar | Permanent under PC §1021 / Gov. Code §1770 |
| Related Statute | PC §424 (public-funds misappropriation) |
| §17(b) | Not applicable (straight felony) |
| Immigration | CIMT + aggravated felony risk |
| Free Consultation | (213) 723-2337 — 24/7 |
01 — What Is PC §504?
What Is California Penal Code §504?
PC §504 Reads:
"Every officer of this state, or of any county, city, city and county, or other municipal corporation or subdivision thereof, and every deputy, clerk, or servant of that officer... who fraudulently appropriates it to any use or purpose not in the due and lawful execution of that trust, is guilty of embezzlement."
— California Penal Code §504
PC §504 codifies embezzlement committed under color of public office. It applies to city treasurers, county clerks, school district accountants, elected officials, public-agency deputies, and their servants and contractors. The statute reaches misappropriation of both money and 'evidence of debt' (warrants, drafts, obligations). §504 requires fraudulent intent (unlike §424, which reaches negligent misappropriation of public funds). Common LA-County fact patterns include school-district petty-cash conversion, court-clerk fee diversion, and municipal-employee vendor-payment schemes.
Why This Law Matters
A §504 conviction ends any career in public service — Gov. Code §1770 disqualifies the person from all future public office, and PC §1021 permanently bars officeholding. It is a CIMT and aggravated-felony candidate under 8 U.S.C. §1101(a)(43)(M) when the loss exceeds $10,000. Rubin Law, P.C. defends by attacking the fraudulent-intent element (distinguishing accounting error or authorized use), negotiating restitution-based resolutions, and pursuing charge substitution to PC §484 or §503 to preserve immigration status.
Official Sources
02 — Elements of the Crime
Elements the Prosecution Must Prove Under PC §504
The People must prove each element beyond a reasonable doubt.
Public-Officer or Servant Status
Defendant held a public office or served as a deputy, clerk, or servant of a public officer.
Custody by Virtue of Office
The property came into defendant's possession because of the office — not personally or coincidentally.
Fraudulent Appropriation
Defendant used or diverted the property inconsistent with the public trust.
Specific Intent to Defraud
Defendant acted with intent to defraud the public entity. Good faith negates §504 (though §424 may still apply).
04 — Penalties
Penalties for PC §504 Embezzlement by Public Officer in California
Penalty structure under PC §514.
| Charge | Code | Prison Term | Probation | Strike |
|---|---|---|---|---|
| §504 Felony (public-funds embezzlement) | PC §504 / §514 | 16 months, 2, or 3 years county jail | Available (court discretion) | No |
| Aggravated White-Collar | PC §186.11 | +2, 3, or 5 yrs (loss > $100K, pattern) | None if imposed | No |
| Excessive-Taking | PC §12022.6 | +1–4 yrs based on loss tier | N/A | No |
| Companion §424 | PC §424 | 2, 3, or 4 yrs prison + permanent office bar | Available | No |
Related Enhancements & Charges
Aggravated White-Collar
PC §186.11
Pattern of related felony fraud with loss > $100K adds 2–5 years.
Public-Office Disqualification
Gov. Code §1770 / PC §1021
Permanent bar from public office upon conviction.
Companion §424
PC §424
Public-officer negligence misappropriation — commonly charged in the alternative.
Companion §115
PC §115
Filing false records — often paired with §504.
Beyond the Sentence
- Permanent disqualification from public office (Gov. Code §1770)
- CIMT + aggravated-felony immigration exposure (loss > $10K)
- Public-pension forfeiture under Gov. Code §7522.72
- Mandatory restitution — full amount plus interest
- License-loss (Bar, CPA, teaching credential)
- Federal parallel exposure — 18 U.S.C. §666 (theft from federally-funded programs)
Sentencing References
05 — Defense Strategies
How Rubin Law Defends PC §504 Embezzlement by Public Officer Charges
Rubin Law, P.C. defends this offense through the following strategies.
No Fraudulent Intent
Good-faith authorization, bookkeeping error, or documented advance defeats §504 intent (may downshift to §424).
Intent Element
Not Custody by Office
Property received in a personal capacity, or by a non-officer contractor, falls outside §504.
§504 Element
Authorized Reimbursement / Advance
Documented per-diem, expense advance, or reimbursement policies negate wrongful appropriation.
Authorization
Downshift to §503 / §484
Negotiated substitution to §503 or §484 preserves office eligibility and reduces immigration exposure.
Charge Substitution
Restitution-Based Resolution
Full restitution pre-plea supports probation, deferred-entry-of-judgment, and mitigated sentencing.
Restitution
Statute of Limitations
PC §801.5 gives 4 years from discovery for felony fraud — limitation defenses viable on old accounting entries.
PC §801.5
Constitutional Sources
07 — Court Process
How PC §504 Embezzlement by Public Officer Cases Move Through Los Angeles Courts
Typical case flow through the LA County courts.
- 1
Step 1 — Audit / Investigation
Public-funds cases begin with agency audit and referral to DA Public Integrity Division. Rubin Law intervenes pre-filing.
- 2
Step 2 — Grand Jury or Filing
Charging via grand jury indictment or complaint. §504 typically joined with §424 and §115.
- 3
Step 3 — Arraignment
Booking-and-release common. Employment-suspension often precedes filing.
- 4
Step 4 — Preliminary Hearing / §995
Element litigation on custody-by-office and intent. §995 motion to dismiss where evidence is thin.
- 5
Step 5 — Motion Practice
Financial-record suppression (§1538.5), Brady discovery on audit methodology, and expert forensic accounting.
- 6
Step 6 — Plea / Sentencing
Primary targets: charge substitution to §503, restitution-based probation, and office-eligibility preservation.
Los Angeles Courts That Handle PC §504 Embezzlement by Public Officer Cases
Public-funds embezzlement is typically prosecuted downtown by the DA Public Integrity Division.
Reviewed by Your Attorney
Daniel S. Rubin — Los Angeles Embezzlement by Public Officer Defense Attorney
Daniel S. Rubin has defended clients charged with embezzlement by public officer and related offenses in Los Angeles County courts — including Clara Shortridge Foltz, Van Nuys, Compton, and Pomona. He understands that these cases are won in the details: the suppression hearing that eliminates key evidence, the preliminary hearing cross-examination that exposes a weak witness, the penalty phase argument that keeps a client out of the worst outcome.
This page was written and reviewed by Daniel A. Rubin, Los Angeles criminal defense attorney, CA State Bar 302093, with 10+ years of experience defending clients charged under PC §504 in Los Angeles County. Last reviewed: July 2026.
CA Bar 302093 | Whittier Law School | Rising Star — Super Lawyers 2019–2023 | Embezzlement by Public Officer Cases Throughout LA County
See our full Embezzlement by Public Officer defense practice
09 — FAQs
PC §504 Embezzlement by Public Officer Questions — Los Angeles
What is PC §504?
PC §504 is embezzlement by a public officer or their deputy, clerk, or servant — fraudulent appropriation of money, property, or evidence of debt held by virtue of office. Punished as theft under §514.
How does §504 differ from §424?
§504 requires specific intent to defraud, while §424 reaches negligent misappropriation and 'temporary' unauthorized use of public funds. §424 covers public funds specifically; §504 covers all property held by virtue of office.
Is §504 a felony?
Public-funds embezzlement under §504/§514 is a felony punishable by 16 months, 2, or 3 years in county jail under §1170(h).
Will I lose my public pension?
Gov. Code §7522.72 requires forfeiture of pension benefits accrued from the first date of felony conduct in office. Restitution ordering also draws on pension assets.
Can I ever hold public office again?
No. Gov. Code §1770 and PC §1021 permanently disqualify a person convicted of embezzlement of public funds from holding public office in California.
Is §504 a deportable offense?
Yes — CIMT, and an aggravated felony under 8 U.S.C. §1101(a)(43)(M) when the loss exceeds $10,000. Immigration-safe charge substitution is essential.
Can I settle by paying back the money?
Restitution supports mitigation, probation, and charge substitution — but does not automatically dismiss the case. Pre-filing restitution is most powerful.
Available 24/7 — Free Consultation
Charged with PC §504 Public-Officer Embezzlement? Call Rubin Law.
§504 permanently bars you from public office, forfeits pension, and threatens deportation. Rubin Law, P.C. defends by attacking fraudulent intent, negotiating pre-filing resolution, and pursuing charge substitution to §503. Call (213) 723-2337.