《刑法》第 251 条对盗窃罪作出一般规定，在处罚上可定为重罪（第 254条）。该法涵盖公职人员进行欺诈和违反信托（第 121 条）、办事员和公务人员盗窃和贪污（第 266 条）以及侵占罪（第 271 条和第 297 条）。基里巴斯已提供违反第 266条的办事员和公务人员贪污行为的判例法。
The general provision for theft is section 251, PC, and the penalty could constitute a felony (section 254). Frauds and breaches of trust by persons employed in the public service are covered (section 121), as well as larceny and embezzlement by clerks or servants (section 266) and conversion (sections 271, 297). Case law on embezzlement by clerks or servants contrary to section 266 was provided.