《刑法典》第 142 至 144 条涉及贪污行为，并将贪污规定为仅为了犯罪人的利益而实施的行为。《第 004 号法》第 26 条规定不正当使用财产为犯罪。
Embezzlement is dealt with in articles 142 to 144 of the Criminal Code; it is established as an act committed only for the benefit of the perpetrator. Article 26 of Act No. 004 establishes the offence of improper use of property.