The crime of duty embezzlement refers to the illegal possession of the property of a company, enterprise or other unit by taking advantage of its position, and the amount is relatively large.
1. Article 271 of the Criminal Law: Personnel of companies, enterprises or other units who take advantage of their positions to illegally accept property of their own units 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.
2. Article 114th of the Company Law. Directors, supervisors and managers who use their powers to accept bribes, other illegal income or occupy the company's property shall confiscate their illegal income and be 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.
3. Article 68 of the Partnership Enterprise Law, if a partner takes the interests that should belong to the partnership enterprise as his own, or takes other means to occupy the property of the partnership enterprise, he shall be ordered to return the interests and property to the partnership enterprise; 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.