《帕劳国家法典》第 17 编第 2300 条和第 2600 条(a)至(g)款定义了贪污及相关犯罪。 第 2600 条将盗窃及其他相关犯罪定为刑事犯罪，包括获得或擅自控制财产、通过欺骗获得或擅自控制财产、挪用财产、以欺骗手段获得服务、转移服务、未对资金进行必要处置及接收赃物。
Embezzlement and related crimes are defined in sections 2300 and 2600(a)-(g) of Title 17 of PNC. Section 2600 criminalizes theft and other related offences, including obtaining or exerting unauthorized control over property, obtaining or exerting control of property through deception, appropriating property, obtaining services by deception, diverting services, failing to make required disposition of funds and receiving stolen property.