《刑事犯罪法》第 124 至 125 条、第 128 至 129 条、第 179A、 C、 D 条及第 260条和 1977 年颁布的《公共财产保护法》（最高军事委员会第 140 号法令）第 1至 4 条（尤其是第 3 条）对贪污和挪用的行为做出了规定。这些罪行适用于所有人员，不只是公职人员。《公共财产保护法》第 3 条提到“委托犯罪分子保管的资产”，但不是通过公职。《法》未对为了第三方的利益而贪污的行为作出具体规定。
The Criminal Offences Act addresses embezzlement and misappropriation in its Sections 124-125, 128-129, 179 A, C, D and 260, as well as Sections 1 to 4, and especially Section 3, of the Public Property Protection Act from 1977 (Supreme Military Council Decree 140). These offences apply to all persons, not only to public officials. Section 3 of the Public Property Protection Act refers to assets “entrusted to care” to the offender, but not by virtue of an official position. Embezzlement for the benefit of a third person is not specifically regulated.