Legal basis: The crime of embezzlement in Article 270 of the Criminal Law of People's Republic of China (PRC) refers to the act of illegally taking other people's property as your own for the purpose of illegal possession, and forgetting things or buried objects keep it for you, and the amount is large, and they refuse to return it. The subject of this crime is the general subject, and any natural person with criminal responsibility at the age of 16 can constitute this crime. Subjectively, this crime must be intentional, that is, knowing that it belongs to the property, forgetting things or buried objects entrusted to you by others, it is still illegal to take it for yourself. The object of crime is limited to three kinds of property: one is the property of others kept on behalf of others; Second, the forgetting things and forgetting things of others are not equal to the lost property, and they are also different from the lost property; The third is the funerary objects of others.
Article 313 of the Criminal Law, whoever has the ability to execute it refuses to execute the judgment or ruling of the people's court, if the circumstances are serious, shall be sentenced to fixed-term imprisonment of not more than three years, criminal detention or a fine.