CODE OF VIRGINIA PROPERTY CAPABLE OF EMBEZZLEMENT (§ 18.2-152.8) For purposes of §§ 18.2-95, 18.2-96, 18.2-108, and 18.2-111, personal property subject to embezzlement, larceny, or receiving stolen goods shall include: 1. Computers and computer networks; 2. Financial instruments, computer data, computer programs, computer software and all other personal property regardless of whether they are: a. Tangible or intangible; b. In a format readable by humans or by a computer; c. In transit between computers or within a computer network or between any devices which comprise a computer; or d. Located on any paper or in any device on which it is stored by a computer or by a human; and 3. Computer services. HISTORY: 1984, c. 751; 2005, cc. 746, 761, 827.