Opinion ID: 2764885
Heading Depth: 4
Heading Rank: 1

Heading: Tangible or intangible

Text: Va. Code Ann. § 18.2-152.8 (West 2011) (emphasis added). Under this section, intangible computer data may be subject to larceny, even common law larceny, as codified by section 18.2- 95. Moreover, we find Carter distinguishable. Not only is theft of an amorphous concept like value more properly considered an intangible than computer data (which is only “intangible” in that it is electronic), there is also no Virginia statute that expressly includes “value” in the type of property subject to larceny. Accordingly, we conclude that Steele could have been convicted under the Virginia grand larceny statute for accessing and downloading the proprietary information of his former employer.