What legal responsibility should I bear if I impersonate the property maintenance fund?

According to the Ministry of Housing and Urban-Rural Development and the Ministry of Finance, the punishment is stipulated in Articles 37 and 38 of the Measures for the Administration of Residential Special Maintenance Funds.

Where a realty service enterprise misappropriates special maintenance funds, the real estate administrative department of the people's government at or above the county level shall recover the misappropriated special maintenance funds, confiscate the illegal income and impose a fine of twice the amount of misappropriation. If the circumstances are serious, the qualification certificate of the realty service enterprise shall be revoked. If the case constitutes a crime, the responsible person in charge and other persons directly responsible shall be investigated for criminal responsibility according to law.

Where the financial department of the people's government of a municipality directly under the central government, a city or a county misappropriates the special maintenance funds for houses, the financial department of the government at the next higher level shall order it to make corrections within a time limit, and the person directly responsible shall be punished according to law. If losses are caused, criminal responsibility shall be investigated according to law.