刑法典对公职人员（某一法人的雇员）为个人利益或他人利益挪用、使用或转移由其本人管理或经营的金钱、有价物品或资产将予以制裁。被要求管理或保全某机构资产的人对这类财产蓄意或任意造成的损害也将受到制裁。凡转移相关资金或资源的，如果某公共权力机关、机构或其他法人因此遭到损害，则也将受到惩处。新的刑法典对头两项犯罪之间的区别作了澄清，将“贪污”的可适用性限定于由公职人员（而并非由任何法人的雇员）实施的行为。
The Criminal Code sanctions the misappropriation, use or traffic, by an official (the employee of a legal person), in his/her interest or in the interest of others, of money, values or assets managed or administered by him/her. The intentional or reckless damage caused by a person called upon to manage or preserve the assets of an institution to such property is also sanctioned. Diversion of funds or resources, if a public authority, institution or other legal person suffered damage, is also punished. The new Criminal Code clarifies the distinction between the first two offences, limiting the applicability of “embezzlement” to the acts committed by a public official (and not by an employee of any legal person).