What is the crime of misappropriating 40,000 property fees?

Legal analysis: Anyone suspected of committing the crime of misappropriating funds shall be investigated for criminal responsibility. Those who misappropriate public funds for personal use and engage in illegal activities shall be sentenced to fixed-term imprisonment of not less than five years, and those who fail to return them before the end of the court debate shall be sentenced to fixed-term imprisonment of not less than ten years or life imprisonment.

Whoever misappropriates public funds for this crime 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.

Legal basis: Article 272 of the Criminal Law of People's Republic of China (PRC), 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 exceeded three months, the amount is relatively large, and he is engaged in profit-making activities or illegal activities, he shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention.