N.C. Gen. Stat. § 14-70
Distinctions between grand and petit larceny abolished; punishment; accessories to larceny.
§ 14-70. Distinctions between grand and petit larceny abolished; punishment; accessories to larceny.
All distinctions between petit and grand larceny are abolished. Unless otherwise provided by statute, larceny is a Class H felony and is subject to the same rules of criminal procedure and principles of law as to accessories before and after the fact as other felonies.