关于贪污和挪用的条款非常零散。最相关的是《刑法》中关于公职人员背信罪的第 409 条，该条涵盖不诚实挪用、转为自用、不诚实使用或处置财产的行为。《刑法》中的财产包括动产和不动产、资金、权利和证券。《马来西亚反腐败委员会法》第 18和 23 条也可以解释为允许起诉某些贪污和挪用案件。
The provisions on embezzlement and misappropriation are rather scattered. Most relevant is section 409 of the Penal Code on criminal breach of trust by a public servant, which covers the acts of dishonest misappropriation, conversion to one’s own use, dishonest use or disposal of property. Property in regard to the Penal Code includes movable as well as immovable property, funds, rights and securities. Sections 18 and 23 of MACCA can also be construed to allow the prosecution of some cases of embezzlement and misappropriation.