N.H. Rev. Stat. § 402:53
Any money, substitute for money or thing of value whatever, received by any agent, solicitor or broker, as premium or return premium, on or under any policy of insurance or application therefor, shall be received by him in his fiduciary capacity, and any agent, solicitor or broker who embezzles or fraudulently converts or appropriates to his own use, or, with intent to embezzle, takes, secretes or otherwise disposes of, or fraudulently withholds, appropriates, lends, invests or otherwise uses or applies any such premium or return premium received by him, contrary to the instructions or without the consent of the company, association or society, for or on account of which the same was received by him, shall be deemed guilty of embezzlement, and shall be punished accordingly, irrespective of whether or not he has, or claims to have, any commission or other interest in such receipts.
RSA 402:53
1913, 176:1. 1917, 4:1. PL 273 :47. RL 323:52.