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According to the provisions of the "Criminal Law", state functionaries take advantage of their positions to misappropriate public funds for personal use to carry out illegal activities, or to misappropriate public funds in larger amounts for profit-making activities, or to misappropriate public funds in larger amounts exceeding three Anyone who fails to repay the debt within a few months shall be guilty of corruption and shall be 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. Anyone who misappropriates a huge amount of public funds and fails to return it shall be sentenced to fixed-term imprisonment of not less than ten years or life imprisonment. What is the starting point for the amount of embezzlement?
1. Misappropriation of public funds is for personal use. Illegal acts are not subject to large amounts or time restrictions. The starting point for criminal liability is 5,000 yuan to 10,000 yuan.
(1) Those who misappropriate public funds for personal use and engage in illegal activities such as gambling and smuggling, constituting the crime of misappropriation of public funds, are not subject to the restrictions of "large amount" and the time limit for misappropriation.
(2) "Misappropriation of public funds for personal use to carry out illegal activities" takes the misappropriation of public funds from 5,000 yuan to 10,000 yuan as the starting point for the amount of criminal liability. Misappropriation of public funds between 50,000 yuan and 100,000 yuan is one of the situations of misappropriating public funds for personal use and conducting illegal activities.
2. If public funds are misappropriated for personal use and are used for profit-making activities or have not been returned for more than three months, the starting point for "larger amounts" is the misappropriation of public funds of 10,000 yuan to 30,000 yuan, and the misappropriation of one hundred and Fifty thousand yuan to 200,000 yuan of public funds is the starting point for "huge amount".
If the amount of public funds is misappropriated for personal use, "the amount is relatively large and used for profit-making activities", or "the amount is relatively large and has not been repaid for more than three months", the amount of public funds misappropriated is between 10,000 yuan and 30,000 yuan. As the starting point for "large amount", misappropriation of public funds of 150,000 yuan to 200,000 yuan is the starting point for "huge amount". "Serious misappropriation of public funds" refers to the misappropriation of public funds in huge amounts, or even though the amount is not large, the means of misappropriating public funds are bad; the misappropriation of public funds has been repeated; the misappropriation of public funds has seriously affected production and operations, causing serious losses, etc.