《刑法》第 284 条和 296 条将公共部门和私营部门中的贪污定为刑事犯罪。《刑法》第 296 条以宽泛的方式将相关行为定为刑事犯罪，犯罪人员越权管理资产或企业或未能履行职责也作为可予处罚的行为包含在内。
Embezzlement in both the public and the private sectors is criminalized through articles 284 and 296 PC. Article 296 PC criminalizes the relevant act in a broad manner, in the sense that the management of property or business by exceeding powers granted to the perpetrator or by failing to perform duties is also covered as a punishable conduct.