(a) Whoever is guilty of embezzlement shall—
(1) if the property or money embezzled was less than $100 in value, be fined not more than $200 or imprisoned not more than 1 year, or both; or
(2) if the property or money embezzled was $100 or more in value, be imprisoned not more than 10 years.
(b) Where the property embezzled is an evidence of debt or right of action the sum due upon it or secured to be paid shall be taken as its value.