The crime of official embezzlement refers to the behavior of personnel of a company, enterprise or other unit taking advantage of their position to illegally appropriate the property of the unit for themselves, and the amount is relatively large; state functionaries take advantage of their positions Convenience, embezzlement, theft, fraud or other illegal possession of public property is a crime of corruption. Any person who is entrusted by a state agency, state-owned company, enterprise, public institution or people's organization to operate and manage state-owned property and takes advantage of his or her position to embezzle, steal, defraud or otherwise illegally possess state-owned property shall be deemed to be embezzled.
Article 271 of the "Criminal Law": If personnel of a company, enterprise or other unit take advantage of their position to illegally appropriate the unit's property for themselves, and the amount is relatively large, they shall be punished. The offender shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention; if the amount is huge, the offender shall be sentenced to fixed-term imprisonment of not less than five years and may be subject to confiscation of property.
If a person engaged in official duties in a state-owned company, enterprise or other state-owned unit, or a person assigned by a state-owned company, enterprise or other state-owned unit to perform official duties in a non-state-owned company, enterprise or other unit, commits the acts in the preceding paragraph, he or she shall be punished in accordance with the preceding paragraph. Conviction and punishment are provided for in Articles 382 and 383 of this Law.
Article 382: If a state functionary takes advantage of his or her position to embezzle, steal, defraud or otherwise illegally possess public property, it is a crime of corruption.
Personnel who are entrusted by state agencies, state-owned companies, enterprises, institutions, and people's organizations to operate and manage state-owned property take advantage of their positions to embezzle, steal, defraud, or otherwise illegally occupy state-owned property. considered corruption.
Anyone who colludes with the persons listed in the previous two paragraphs and colludes in corruption shall be punished with * * * crimes.
Article 383: Anyone who commits the crime of corruption shall be punished according to the following provisions according to the seriousness of the case:
(1) If the amount of personal corruption exceeds 100,000 yuan, he shall be punished. Those who are sentenced to fixed-term imprisonment of more than ten years or to life imprisonment may be concurrently sentenced to confiscation of property; if the circumstances are particularly serious, they shall be sentenced to death and concurrently to confiscation of property.
(2) Anyone who embezzles more than 50,000 yuan but less than 100,000 yuan shall be sentenced to fixed-term imprisonment of not less than five years and may also have his property confiscated; if the circumstances are particularly serious, he shall be sentenced to life imprisonment and his property shall be confiscated. .
(3) Anyone who embezzles 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 10 years. If an individual embezzles more than 5,000 yuan but less than 10,000 yuan, shows repentance after committing the crime and actively returns the stolen goods, the criminal punishment may be reduced or exempted, and the unit or superior authority shall impose administrative sanctions.
(4) If the amount of personal corruption is less than 5,000 yuan, and 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, he shall be given administrative sanctions at the discretion of his unit or the superior authority.
If multiple instances of corruption are not dealt with, punishment will be based on the cumulative amount of corruption.