Enacts new GS 15A-1340.16F, pertaining to aggregation of multiple crime offenses.  Defines financial crime offense.  Allows for aggregation at sentencing when a person is convicted of two or more of the same financial crime offenses if both conditions are met: (1) the person committed the financial crime against more than one person or in more than one county and (2) the financial crime offenses are based on the same act or transaction or on a series of acts or transactions connected together or constituting parts of a common scheme or plan.  Sets forth rules related to venue. Requires that the prosecution set forth the facts related to aggregation in its pleading.  If aggregation is allowed, directs the court to use the aggregated value of the money, goods, property, services, chose in action, or other thing of value when determining the level of punishment to be imposed as follows: (1) if the aggregated value is greater than $1,500 then the aggregated offenses will be punished as a Class H felony; (2) if the aggregated value is greater than $20,000 then the aggregated offenses will be punished as a Class G felony; (3) if the aggregated value is greater than $50,000 then the aggregated offenses will be punished as a Class F felony; (4) if the aggregated value is greater than $100,000 then the aggregated offenses will be punished as a Class C felony. Requires the prosecution to prove both the factors relating to aggregation and the aggregated value of the things at value at issue at the defendant’s trial on liability.  If the defendant pleads guilty or no contest to the financial crime offenses but pleads not guilty to the issues related to aggregation, then a jury must be impaneled to determine the issues. Effective December 1, 2023, and applies to offenses committed on or after that date.

Amends GS 8C-1, North Carolina Rule of Evidence 803, pertaining to the business records exception to hearsay (an out-of-court statement offered to prove the truth of the matter asserted) to allow for records to be authenticated (i.e., verified) with an unsworn certification by the custodian of records or other qualified witness under penalty of perjury that complies with the requirements of 28 US 1746 (federal rule governing unsworn declarations under penalty of perjury), in addition to other listed methods of authentication.  Effective December 1, 2023.