3 or 5 years SL depending on jurisdiction. Statue of limitations calculations are not simple and should not be used without the assistance and counsel of an experienced attorney.
Of course, every answer is based on the question asked and requires a more complete context. This answer should not be relied upon to make a legal decision. Seek the advice of an experienced criminal defense attorney before acting. Law Offices of Raymond G. Wigell, Ltd. Defenders of the Constitution since 1975/ Aggressive Creative Defense Strategies/ Website: www.waaltd.com 24/7 --(708) 481-4800.
You need to talk with a business attorney. This way he/she will be able to get all the details and the amounts you are dealing with and give you a good SOL answer because it depends on quite a few factors. Good Luck