Article 68 of the Partnership Law, if a partner takes the interests that should belong to the partnership as his own, or takes other means to occupy the property of the partnership, he shall be ordered to return the interests and property to the partnership; If losses are caused to the partnership or other partners, they shall be liable for compensation according to law; If a crime is constituted, criminal responsibility shall be investigated according to law.
The crime of duty embezzlement (Article 27 1 of the Criminal Law) refers to the behavior that the personnel of a company, enterprise or other unit illegally take the property of their own unit for themselves by taking advantage of their position, and the amount is relatively large. Basis of legal punishment: Article 271 of the Criminal Law, if a company, enterprise or other unit takes advantage of his position and illegally occupies the property of his unit, he shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention; If the amount is huge, he shall be sentenced to fixed-term imprisonment of not less than five years and may also have his property confiscated. Personnel engaged in public service 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 public service in non-state-owned companies, enterprises or other units shall be convicted and punished in accordance with the provisions of Articles 382 and 383 of this Law.
Article 183 Paragraph 1 Any employee of an insurance company who, by taking advantage of his position, deliberately fabricates an insurance accident that has never happened to make false claims and defrauds the insurance money into personal possession shall be convicted and punished in accordance with the provisions of Article 271 of this Law.
Article 114 of the Company Law Where directors, supervisors and managers take advantage of their powers to accept bribes, other illegal gains or occupy the company's property, their illegal gains shall be confiscated and ordered to return the company's property, and the company shall punish them. If a crime is constituted, criminal responsibility shall be investigated according to law.