贪污及相关犯罪的界定见于有关非法处置所负责物项的第 412 条、有关履行职务过程中私占和挪用的第 413 条、有关非法收取或支付的第 415 条以及有关盗窃和违反信托犯罪的第 665、 675 和 676 条。
Embezzlement and related crimes are defined in article 412, on the unlawful disposal of object in charge, article 413, on appropriation and misappropriation in the discharge of duties, article 415, on the illegal collection or disbursement, and articles 665, 675 and 676, which address the offences of theft and breach of trust.