公职人员贪污、挪用或以其他类似方式侵犯财产的行为在《反腐败法》和《刑法典》中被定为犯罪。《反腐败法》第 33 条规定了腐败方式获取公共财产和收入的定义。《刑法典》涵盖公职部门人员的偷窃行为。《反腐败公约》第十七条中的“私人资金或公共证券或者其他任何贵重物品”载于《反腐败法》第 20条,“公职人员因其职务而受托的”载于第 33(2)款。挪用也被视为“偷窃”。
The embezzlement, misappropriation or other diversion of property by a public official is criminalized in the AC Act and PC. Section 33 of the AC Act provides for the definition or corruption acquisition of public property and revenue. Stealing by persons in the public service is covered by section 277 of the PC. With respect to “private funds or securities or any other thing of value” in UNCAC article 17, this was held to be included in section 20 of the AC Act, and “entrusted to the public official by virtue of his or her position” in subsection 33(2). Embezzlement is also to be treated as “theft”.