适用于西岸的《刑法》第 174 条将公职人员贪污因职务而受托的任何财产的行为定为刑事犯罪。本条没有明确涵盖为其他人员或实体的利益而实施贪污的行为以及挪用或转移财产的行为；但是，本法第 422 条的条款涵盖了这些行为，其中，全面地将滥用受托的行为定为刑事犯罪，并在第 174 条的条款不适用的情况下适用于公职人员。适用于加沙地带的第 69 号《刑法》第 112 条和第 113条将公职人员贪污因职务而受托的任何财产的行为定为刑事犯罪，但没有明确涵盖转移财产的行为。
Article 174 of the Penal Code applicable in the West Bank criminalizes the act of embezzlement by a public official of anything entrusted to him or her by virtue of his or her position. This article does not explicitly cover embezzlement for the benefit of another person or entity, nor the acts of misappropriation or other diversion; these acts are covered by the provisions of article 422 of the same law, however, which criminalizes the abuse of trust in a comprehensive manner and applies to public officials where the provisions of article 174 do not apply. Articles 112 and 113 of Penal Code No. 69 applicable in the Gaza Strip criminalize the act of embezzlement by a public official of anything entrusted to him or her by virtue of his or her position, without explicitly covering the act of diversion.