I. Taxes and debts created by the debtor’s fraud, embezzlement or defalcation while acting as a public officer or in any fiduciary capacity shall not be discharged.
II. Loan repayments due from loans made in accordance with the provisions of N.H. Rev. Stat. Chapter 200-I to a medical or veterinary student shall not be eligible to be discharged if less than 10 years have passed since the first loan repayment was due.

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Terms Used In New Hampshire Revised Statutes 568:38

  • Embezzlement: In most states, embezzlement is defined as theft/larceny of assets (money or property) by a person in a position of trust or responsibility over those assets. Embezzlement typically occurs in the employment and corporate settings. Source: OCC
  • Fiduciary: A trustee, executor, or administrator.
  • Fraud: Intentional deception resulting in injury to another.