Crime of occupational embezzlement:
1. A staff member of a company, enterprise or other unit who, by taking advantage of his position, illegally takes the property of his unit for himself, if the amount is relatively large, shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention and shall also be fined;
2. If the amount is huge, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than ten years, and shall also be fined;
3. If the amount is especially huge, he shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment and fined.
Personnel engaged in official business in state-owned companies, enterprises or other state-owned units and personnel appointed by state-owned companies, enterprises or other state-owned units to engage in official business in non-state-owned companies, enterprises or other units who commit the above acts shall be convicted and punished in accordance with the provisions of relevant laws and regulations.
Employees of companies, enterprises or other units who, taking advantage of their positions, misappropriate the funds of their own units for personal use or lend them to others, and the amount is relatively large, which has not been paid back for more than three months, or, although it has not been more than three months, the amount is relatively large, and they engage in profit-making activities or engage in illegal activities, shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention; Whoever misappropriates a huge amount of funds from his own unit shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years; If the amount is especially huge, he shall be sentenced to fixed-term imprisonment of not less than seven years.
Personnel engaged in official business in state-owned companies, enterprises or other state-owned units, as well as personnel appointed by state-owned companies, enterprises or other state-owned units to engage in official business in non-state-owned companies, enterprises and other units engaged in interesting sailing activities, shall be convicted and punished in accordance with relevant laws and regulations.
If the misappropriated funds are returned before prosecution, they may be given a lighter or mitigated punishment. Among them, if the crime is minor, the punishment may be mitigated or exempted.
Legal basis: Article 273 of the Criminal Law of People's Republic of China (PRC).
Crime of misappropriating specific funds and materials. Misappropriation of funds and materials for disaster relief, emergency rescue, flood control, special care, poverty alleviation, immigration and relief, if the circumstances are serious, resulting in great damage to the interests of the state and the people, the persons who are directly responsible shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention; If the circumstances are especially serious, they shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years.