Vt. Stat. Ann. tit. 13, § 2534

An executor or administrator who embezzles or fraudulently converts to his or her own use, money, obligations, securities, or other effects or property belonging to the estate of which he or she is executor or administrator, shall be guilty of larceny and shall be imprisoned not more than 10 years or fined not more than $1,000.00, or both.