What are the legal responsibilities of property service enterprises for misappropriating residential special maintenance funds?

Legal analysis: property service enterprises misappropriate special housing maintenance funds, confiscate illegal income, and may impose a fine of less than 2 times the misappropriated amount; If the case constitutes a crime, criminal responsibility shall be investigated according to law; If the circumstances are serious, in addition to punishment according to the provisions of the preceding paragraph, the qualification certificate shall be revoked by the department that issued the qualification certificate.

Legal basis: Article 37 of the Measures for the Administration of Special Housing Maintenance Funds violates the provisions of these Measures and misappropriates special housing maintenance funds. The competent department of construction (real estate) of the local people's government at or above the county level shall recover the misappropriated special housing maintenance funds, confiscate the illegal income, and may impose a fine of less than 2 times the misappropriated amount; If the case constitutes a crime, the directly responsible person in charge and other directly responsible personnel shall be investigated for criminal responsibility according to law. If the property service enterprise misappropriates special maintenance funds for residential buildings, if the circumstances are serious, it shall be punished in accordance with the provisions of the preceding paragraph, and the qualification certificate shall be revoked by the department that issued the qualification certificate. If the construction (real estate) department of the people's government of a municipality directly under the central government misappropriates the special maintenance funds for houses, the construction (real estate) department of the people's government at the next higher level shall recover the misappropriated special maintenance funds for houses, and the directly responsible person in charge and other directly responsible personnel shall be punished according to law; If a crime is constituted, criminal responsibility shall be investigated 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 funds for special housing maintenance, the financial department of the people's government at a higher level shall recover the misappropriated funds for special housing maintenance, which is the same as the third paragraph of Article 37.