How to punish unauthorized misappropriation of relief materials?

Legal analysis: if the crime of misappropriating specific funds and materials constitutes misappropriation of disaster relief, emergency rescue, flood control, special care, poverty alleviation, immigration and relief funds and materials, and the circumstances are serious, thus causing great damage to the interests of the state 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 especially serious, they shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years.

Legal basis: Article 273 of the Criminal Law of People's Republic of China (PRC) misappropriates funds and materials for disaster relief, emergency rescue, flood control, special care, poverty alleviation, immigration and relief, and if the circumstances are serious, causing great damage to the interests of the state 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 especially serious, they shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years.