2.31 THEFT OF GOVERNMENT PROPERTY / 18 U.S.C. Sec. 641 is a federal crime that involves the unlawful taking or conversion of government property, goods, or money. This includes theft, embezzlement, misappropriation, or fraudulent conversion of such property. The types of theft covered under 18 U.S.C. Sec. 641 include fraud, larceny, embezzlement, conversion, and unauthorized use of government property or funds. Theft of government property can be either a misdemeanor or a felony, depending on the value of the property or funds stolen. A conviction for theft of government property carries a maximum sentence of 10 years in prison and a fine up to $250,000.