Under Virginia law, the following property is capable of computer embezzlement: 1. Computers and computer networks; 2. Financial instruments, computer data, computer programs, computer software, computer services and all other personal property regardless of whether they are: tangible or intangible, in a format readable by humans or by a computer, in transit between computers or within a computer network or between any devices which comprise a computer or located on any paper or in any device on which it is stored by a computer or by a human.

If the value of the property or services embezzled is $200 or more, Virginia computer embezzlement carries a potential prison sentence of up to twenty years.