According to the Supreme People's Court's Interpretation on Several Issues Concerning the Specific Application of Laws in the Trial of Cases of Misappropriation of Public Funds, those who misappropriate public funds for personal use and engage in illegal activities start from more than 5,000 yuan 1 10,000 yuan; The starting point for misappropriation of public funds is 1 10,000 yuan but not more than 30,000 yuan, which belongs to profit-making activities of individuals or has not been returned for personal use for more than three months.
Article 384 of the Criminal Law stipulates that any state functionary who, taking advantage of his position, misappropriates public funds for personal use for illegal activities, or misappropriates a large amount of public funds for profit-making activities, or misappropriates a large amount of public funds for more than three months, is guilty of corruption and is 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.