《刑法》把公职人员贪污财产和“未经许可暂时使用物品”定为刑事犯罪，可处以罚款或最高 5 年监禁。对私营部门的贪污财产罪处以罚款或最高 1 年监禁。
The Penal Code criminalizes embezzlement of property by a public official but also the “temporary unauthorized use of things” with an applicable penalty of a fine or up to 5 years’ imprisonment. The penalty of a fine or up to 1 year’s imprisonment applies to the offence of embezzlement of property in the private sector.