《刑法》第 202 条对公职人员贪污、挪用或以其他形式转移财产部分定罪，提到“侵吞、转移、挪用或挥霍公共资金或相当财产，或因履行其职务或与履行其职务有关而占有物件、证券、契约或动产的国家、地方当局、公共机构或国家或其他公共管理机构在其中拥有利益的公司的任何官员或职员或较一般而言根据公法成立的某一法律实体的任何代理人或官员”，但未提及其他个人或实体从这些非法行为获取的利益。多哥当局报告称，在国家打击腐败和经济破坏委员会工作的头几年根据该项规定审理了几起案件，但其中大部分案件在被告于调查阶段退回侵吞的资金或财产后即告结案。这些人依然受到了纪律处分。
Article 202 of the Criminal Code partly criminalizes the embezzlement, misappropriation or other diversion of property by a public official, referring to “any official or agent of the State, of a local authority, public institution or company in which the State or another public authority has acquired an interest or, more generally, any agent or official of a legal entity under public law who has embezzled, removed, misappropriated or dissipated public funds or equivalent effects, or items, securities, deeds or movable property that were in his or her possession by reason of, or in connection with, the performance of his or her duties” but not to the benefit derived from such illicit acts for another person or entity. The Togolese authorities reported that several cases had been brought under this
provision in the first years of work of the National Commission for the Fight against Corruption and Economic Sabotage but that most of those cases had been settled when the offenders returned the misappropriated funds or property at the
investigation stage. Those persons had nonetheless been subject to disciplinary
proceedings.