How to measure the penalty for embezzling and misappropriating epidemic prevention funds and materials?

Legal analysis: those who constitute a crime are convicted of corruption, embezzlement, misappropriation of public funds and misappropriation of funds respectively, and will be severely punished according to law.

Legal basis: People's Republic of China (PRC) Criminal Law.

Article 272 Any employee of a company, enterprise or other unit who, by taking advantage of his position, misappropriates the funds of his unit for personal use or lends them to others, and the amount is relatively large, which has not been paid back for more than three months, or, although it has not been more than three months, the amount is relatively large, and he is engaged in profit-making activities or illegal activities, shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention; Whoever misappropriates a huge amount of funds from his own unit shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years; If the amount is especially huge, he shall be sentenced to fixed-term imprisonment of not less than seven years.

Personnel engaged in public service in state-owned companies, enterprises or other state-owned units and personnel appointed by state-owned companies, enterprises or other state-owned units to engage in public service in non-state-owned companies, enterprises or other units shall be convicted and punished in accordance with the provisions of Article 384 of this Law.

Whoever commits the act mentioned in the first paragraph and returns the misappropriated funds before initiating public prosecution may be given a lighter or mitigated punishment. Among them, if the crime is minor, the punishment may be mitigated or exempted.

Article 383 Whoever commits the crime of corruption 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 10 years, and shall also be fined or confiscated.

(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, and shall also be fined or confiscated; If the amount is especially huge and the interests of the state and the people suffer particularly heavy losses, they shall be sentenced to life imprisonment or death, and their property shall be confiscated.

If repeated corruption is not handled, it shall be punished according to the accumulated amount of corruption.

Whoever commits the crime mentioned in the first paragraph, truthfully confesses his crime before initiating public prosecution, sincerely repents, and actively returns stolen goods to avoid or reduce the occurrence of damage. Under the circumstances specified in the first paragraph, the punishment may be lightened, mitigated or exempted; In the case of the second and third provisions, a lighter punishment may be given.

If a person commits the crime mentioned in the first paragraph and is sentenced to a suspended sentence under the circumstances specified in the third paragraph, the people's court may, according to the circumstances of the crime, at the same time decide to reduce his death sentence to life imprisonment after the expiration of the two-year suspension of execution, without commutation or parole.

Article 384 Any state functionary who, taking advantage of his position, misappropriates public funds for personal use to engage in 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 without paying them back, is guilty of corruption and 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.