Misappropriation of prevention and control materials during epidemic prevention and control work

Legal subjectivity:

Misappropriation and misappropriation of materials and funds used to prevent and control the epidemic, if the circumstances are serious, may constitute the crime of official embezzlement, misappropriation of funds, or misappropriation of specific funds and materials . Should bear criminal responsibility in accordance with the law. The law is objective:

According to Article 273 of the Criminal Law (the crime of misappropriation of specific funds and property), the misappropriation of funds and materials used for disaster relief, emergency rescue, flood prevention, special care, poverty alleviation, immigration, and relief is serious. If it causes serious damage to the interests of the country and the people, the person directly responsible shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention; if the circumstances are particularly serious, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years. Article 271 (Crime of official embezzlement) Any personnel of a company, enterprise or other unit who takes advantage of his or her position to illegally appropriate the unit's property for himself, if the amount is relatively large, shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention. ; If the amount is huge, the person shall be sentenced to fixed-term imprisonment of not less than five years, and may also be subject to confiscation of property. If a person engaged in official duties in a state-owned company, enterprise or other state-owned unit and a person assigned by a state-owned company, enterprise or other state-owned unit to a non-state-owned company, enterprise or other unit to engage in official duties commit any act in the preceding paragraph, he or she shall be punished in accordance with Article 380 of this Law. Article 2 and Article 383 provide for conviction and punishment.