Misappropriation of funds of 7 million yuan, which is a huge amount stipulated in Article 272 of the Criminal Law, should be sentenced to fixed-term imprisonment of not less than three years but not more than ten years. Provisions of China's Criminal Law on the Crime of Misappropriating Funds Article 272 Any employee of a company, enterprise or other unit who, by taking advantage of his position, misappropriates the funds of his own unit for personal use or lends them to others, and the amount is relatively large, and has not been paid back for more than three months, or although it is not more than three months, the amount is relatively large, and he is engaged in profit-making activities or illegal activities, he shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention; Whoever misappropriates the funds of his own unit in a huge amount, or fails to return the funds in a large amount, shall be sentenced to fixed-term imprisonment of not less than three years but not more than ten years.
Article 5 of the Interpretation on Several Issues Concerning the Application of Laws in Handling Criminal Cases of Corruption and Bribery stipulates that those who misappropriate public funds for personal use and engage in illegal activities in an amount of more than 30,000 yuan shall be investigated for criminal responsibility for corruption in accordance with the provisions of Article 384 of the Criminal Law; If the amount is more than 3 million yuan, it shall be deemed as "a huge amount" as stipulated in the first paragraph of Article 384th.
I hope the above content can help you. If in doubt, please consult a professional lawyer.
Legal basis:
Article 384th of the Criminal Law of People's Republic of China (PRC)
State functionaries who, taking advantage of their positions, misappropriate public funds for personal use for illegal activities, or misappropriate a large amount of public funds for profit-making activities, or misappropriate a large amount of public funds for more than three months, are guilty of corruption and are sentenced to fixed-term imprisonment of not more than five years or criminal detention; If the circumstances are serious, he shall be sentenced to fixed-term imprisonment of not less than five years. Whoever misappropriates a huge amount of public funds and fails to return it shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment.