对公职人员贪污财产在刑法第 278 和 280 条中作出了规定。如同贿赂问题的条文，对于价值低于 200 万盾的财产而拟实施的贪污犯罪，此种犯罪以产生严重后果为必要条件。侵犯的标的可以直接是财产，也可以间接是犯罪行为实施人掌管的财产。
Embezzlement of property by a public official is stipulated in Articles 278 and 280 of the Penal Code. As with the bribery provisions, serious consequences must accrue for the offence of embezzlement to be completed in respect of property that is valued at less than two million Dong. The object of infringement can be property
directly or indirectly under the management of the person committing the criminal act.