According to the amount, it is punished according to the crime of corruption.
According to Article 13 of the Supplementary Provisions of the National People's Congress on Punishing the Crime of Smuggling,
Confiscated property and fines in handling smuggling cases shall be turned over to the state treasury, and no commission shall be paid, and no unauthorized handling shall be allowed.
Whoever misappropriates confiscated property, fines and fines shall be punished as corruption.
According to article 383 of the Criminal Law,
Provisions on Punishing the Crime of Corruption. Those who embezzle shall be punished in accordance with the following provisions according to the seriousness of the case:
(1) Whoever embezzles a huge amount or has other serious circumstances shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention and shall also be fined.
(2) If the amount of corruption is huge or there are other serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than ten years.
And impose a fine or confiscation of property.
(3) If the amount of corruption is especially huge or there are other particularly serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment,
Impose a fine or confiscate property; If the amount is especially huge and the interests of the state and the people suffer particularly heavy losses,
Life imprisonment or death, with confiscation of property.