通过综合适用私营部门挪用财产罪的条款（《刑法》第 179 条）和《刑法》第318 款第 2 款“恶意利用公职地位”（ 2013 年 4 月修正）和《刑法》第 319 条“公职人员的不作为”，将公共部门的贪污行为定为刑事犯罪。在小规模挪用公款的情况下还可适用《刑法》第 180 条。
The criminalization of embezzlement in the public sector is accomplished through the combined application of the provision on misappropriation of property in the private sector (section 179 CL) and sections 318, paragraph 2, CL on “using official position in bad faith”, as amended in April 2013, and section 319 CL on “failure to act by a state official”. Section 180 CL can also be applied where the misappropriation takes place on a small scale.