《 刑法》 第 255 条和 256 条将公职人员实施的贪污行为，包括严重贪污行为定为刑事犯罪。包括私人财产和公共财产在内的任何财产均被涵盖，不论这些财产为法人所有还是为自然人所有。
Sections 255 and 256 of the Penal Code criminalize embezzlement, including gross embezzlement committed by public officials. Any property is covered, both private and public property, whether owned by a legal person or a natural person.