Article 382 of the Criminal Law of People's Republic of China (PRC) * * * State functionaries who take advantage of their positions to embezzle, steal, cheat or illegally occupy public property by other means are guilty of corruption. Personnel entrusted by state organs, state-owned companies, enterprises, institutions and people's organizations to manage state-owned property embezzle, steal, defraud or illegally occupy state-owned property in other ways by taking advantage of their positions, which is regarded as corruption. Whoever colludes with the personnel listed in the preceding two paragraphs and colludes with corruption shall be punished as a * * * offender.
Article 383 Whoever commits the crime of corruption shall be punished in accordance with the following provisions according to the seriousness of the case;
(1) Individuals who embezzle more than 100,000 yuan shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment, and may also have their property confiscated; If the circumstances are especially serious, he shall be sentenced to death and his property shall be confiscated.
(2) Individuals who embezzle more than 50,000 yuan but less than 100,000 yuan shall be sentenced to fixed-term imprisonment of more than five years and may also have their property confiscated; If the circumstances are especially serious, he shall be sentenced to life imprisonment and confiscation of property.
(3) Individuals who embezzle more than 5,000 yuan but less than 50,000 yuan shall be sentenced to fixed-term imprisonment of not less than one year but not more than seven years; If the circumstances are serious, he shall be sentenced to fixed-term imprisonment of not less than seven years but not more than ten years. If an individual embezzles more than 5,000 yuan but less than 10,000 yuan and repents after committing a crime and actively returns the stolen goods, the criminal punishment may be mitigated or exempted, and the unit to which he belongs or the competent authority at a higher level shall give him administrative sanctions.
(4) If the amount of personal corruption is less than 5,000 yuan, if the circumstances are serious, he shall be sentenced to fixed-term imprisonment of not more than two years or criminal detention; If the circumstances are relatively minor, administrative sanctions shall be given by the unit to which they belong or the competent authority at a higher level as appropriate. If repeated corruption is not handled, it shall be punished according to the accumulated amount of corruption.