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Chapter 2 · Part B · 2026 Manual

Basic Economic Offenses

United States Sentencing Commission · Effective November 1, 2026

1. THEFT, EMBEZZLEMENT, RECEIPT OF STOLEN PROPERTY, PROPERTY DESTRUCTION, AND OFFENSES INVOLVING FRAUD OR DECEIT

Introductory Commentary

These sections address basic forms of property offenses: theft, embezzlement, fraud, forgery, counterfeiting (other than offenses involving altered or counterfeit bearer obligations of the United States), insider trading, transactions in stolen goods, and simple property damage or destruction. (Arson is dealt with separately in Chapter Two, Part K (Offenses Involving Public Safety)). These guidelines apply to offenses prosecuted under a wide variety of federal statutes, as well as offenses that arise under the Assimilative Crimes Act.

Historical note

Effective November 1, 1987. Amended effective November 1, 1989 (amendment 303); November 1, 2001 (amendment 617).

§2B1.1 Larceny, Embezzlement, and Other Forms of Theft; Offenses Involving Stolen Property; Property Damage or Destruction; Fraud and Deceit; Forgery; Offenses Involving Altered or Counterfeit Instruments Other than Counterfeit Bearer Obligations of the United States §2B1.2–2B1.3 [Deleted] §2B1.4 Insider Trading §2B1.5 Theft of, Damage to, or Destruction of, Cultural Heritage Resources or Paleontological Resources; Unlawful Sale, Purchase, Exchange, Transportation, or Receipt of Cultural Heritage Resources or Paleontological Resources §2B1.6 Aggravated Identity Theft

2. BURGLARY AND TRESPASS

§2B2.1 Burglary of a Residence or a Structure Other than a Residence §2B2.2 [Deleted] §2B2.3 Trespass

3. ROBBERY, EXTORTION, AND BLACKMAIL

§2B3.1 Robbery §2B3.2 Extortion by Force or Threat of Injury or Serious Damage §2B3.3 Blackmail and Similar Forms of Extortion

4. COMMERCIAL BRIBERY AND KICKBACKS

§2B4.1 Bribery in Procurement of Bank Loan and Other Commercial Bribery

5. COUNTERFEITING AND INFRINGEMENT OF COPYRIGHT OR TRADEMARK

Historical note

Effective November 1, 1987. Amended effective November 1, 1993 (amendment 481).

§2B5.1 Offenses Involving Counterfeit Bearer Obligations of the United States §2B5.2 [Deleted] §2B5.3 Criminal Infringement of Copyright or Trademark §2B5.4 [Deleted]

6. MOTOR VEHICLE IDENTIFICATION NUMBERS

§2B6.1 Altering or Removing Motor Vehicle Identification Numbers, or Trafficking in Motor Vehicles or Parts with Altered or Obliterated Identification Numbers

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From the United States Sentencing Commission's 2026 Guidelines Manual, effective November 1, 2026. This site is an independent presentation of the Commission's text, not affiliated with the Commission.

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