《刑法》第 112 条规定贪污属于刑事犯罪，但并未明确提及侵犯或挪用行为。然而根据第 116 条之二，此类行为须受到惩罚，因为 116 条之二综合规定，公职人员蓄意损害其供职单位或因职务原因而产生联系的其他单位的任何利益或资金，以及委托给上述单位的任何其他利益或资金，则构成刑事犯罪。类似地，《刑法》第 113 条也涵盖了“挪用”行为，规定帮助第三方实施贪污行为即构成刑事犯罪。
Article 112 of the Penal Code criminalizes embezzlement, but it does not explicitly cover acts of diversion or misappropriation. Such acts are punishable under article 116 bis, however, which comprehensively criminalizes deliberate damage caused to any interests or funds belonging to the organization for which the public
official works or with which the official has some connection through their job, as well as to any other interests or funds entrusted to that organization. Similarly, the act of “misappropriation” is covered by article 113 of the Penal Code, which criminalizes the act of helping a third party to perform an act of embezzlement.