Criminal law provisions of the crime of misappropriating public funds

Sentenced for embezzlement of public funds, who commits this crime in accordance with the provisions of the Criminal Law, 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. 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. Whoever misappropriates funds and materials for disaster relief, emergency rescue, flood control, special care, poverty alleviation, immigration and relief for personal use shall be given a heavier punishment. According to the Interpretation of Several Issues Concerning the Specific Application of Laws in the Trial of Cases of Misappropriation of Public Funds issued by the Supreme People's Court (1 implemented on May 9, 1998), the following issues should be paid attention to when sentencing cases of misappropriation of public funds:1. Misappropriation of public funds is for personal use, including the use of the embezzler himself or others. Misappropriation of public funds to private companies and enterprises belongs to misappropriation of public funds for personal use. 2. Misappropriating public funds that are earning interest or need to pay interest for personal use, and the amount is relatively large, but all the principal is returned more than three months before the incident, and the punishment may be given a lighter punishment or exempted. The loss of interest caused to the state and the collective should be recovered. If the amount of misappropriation of public funds is huge, more than three months, and all of them have been returned before the incident, a lighter punishment may be given as appropriate. 3. Misappropriation of public funds is a large amount, and it belongs to individuals who engage in profit-making activities, which constitutes the crime of misappropriation of public funds, and is not limited by the time of misappropriation and whether to return it. If part or all of the principal and interest are returned before the incident, a lighter punishment may be given; If the circumstances are minor, punishment may be exempted. Misappropriation of public funds deposited in banks to raise funds, buy stocks, government bonds, etc. Belonging to misappropriation of public funds for profit-making activities. The illegal gains such as interest and income obtained shall be recovered, but the amount of misappropriation of public funds by people shall not be calculated. 4, misappropriation of public funds for personal use, gambling, smuggling and other illegal activities, constitute the crime of misappropriation of public funds, not limited by a large amount and misappropriation time. 5. Misappropriation of public funds for personal use, with a relatively large amount for profit-making activities, or with a relatively large amount for more than three months, starts with misappropriation of public funds 1 10,000 yuan to 30,000 yuan, and starts with misappropriation of public funds150,000 yuan to 200,000 yuan. If the circumstances of misappropriation of public funds are serious, it means that the amount of misappropriation of public funds is huge, or although the amount is small, the means of misappropriation of public funds are bad; Misappropriation of public funds many times; Misappropriation of public funds has seriously affected production and operation, causing serious losses. Whoever misappropriates public funds for personal use and engages in illegal activities shall be fined between 5,000 yuan and 10,000 yuan, and shall be investigated for criminal responsibility. Misappropriation of public funds of more than 50,000 yuan and less than 100,000 yuan is one of the serious cases of misappropriation of public funds for personal use and illegal activities. Other misappropriation of public funds for personal use and illegal activities, if the circumstances are serious, shall be implemented in accordance with the above provisions. The higher people's courts may, according to the local actual situation and referring to the above provisions, determine the specific amount standards to be implemented in this area. The standard of the amount of funds appropriated for disaster relief, emergency rescue, flood control, special care, poverty alleviation, resettlement and relief for personal use shall refer to the standard of the amount of funds appropriated for personal use for illegal activities. 6. suspended sentence. According to the Supreme People's Court's "Regulations on Correctly Applying Probation to Criminals of Corruption, Bribery and Embezzlement of Public Funds" (1 June 26, 996), the following criminals of embezzlement of public funds are not allowed to apply probation: (1) The criminal behavior has caused great losses to the interests of the state, the collective and the people; (2) the stolen money is not returned and there is no repentance; (three) criminal motives, means and other circumstances are bad, or the illegal money is used for smuggling, gambling and other illegal activities; (four) in the same crime, the circumstances are serious or several crimes are combined; (5) Having been subjected to administrative punishment or criminal punishment for economic crimes; (6) The property involved in the crime belongs to specific property and the circumstances are serious.