国家公职人员贪污、挪用或以其他形式非法转移公共财产被视为犯罪（第 432-15 条），即使因该职员的疏忽行为所导致亦然（第 432-16 条）。
The embezzlement, misappropriation or other illicit diversion of public property by a national public official is considered an offence (art. 432-15), even if it arises out of an act of negligence by that official (art. 432-16).