Can an employer hold back any part of the employees final pay for not returning company laptop, how does that apply to nonexempt vs exempt emplouees

An employer cannot take any deductions from a paycheck, nor hold a paycheck without the written prior consent of the employee.  This includes even a case where the employee failed to return property or stole.  Any action on that must be taken separate and apart from deducting pay.  This is the rule regardless of whether the employee is exempt or non-exempt.   This is the law in Illinois.  There might be a different provision in other states, but I would guess that most states are similar to Ilinois on this