Crime of misappropriating funds: the staff of a company, enterprise or other unit, taking advantage of their position, misappropriate the funds of their own unit for personal use or lend them to others. Those who have not paid back a large amount for more than three months, or those who have not paid back a large amount for more than three months, engage in profit-making activities, or engage in illegal activities, shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention; Whoever misappropriates the funds of his own unit in a huge amount, or fails to return the funds in a large amount, shall be sentenced to fixed-term imprisonment of not less than three years but not more than ten years.

Criminal law of the people's Republic of China

Article 185

Crime of misappropriation of funds. Staff members of commercial banks, stock exchanges, futures exchanges, securities companies, futures brokerage companies, insurance companies or other financial institutions who take advantage of their positions to misappropriate the funds of their own units or clients shall be convicted and punished in accordance with the provisions of Article 272 of this Law.

Crime of misappropriating public funds: Staff members of state-owned commercial banks, stock exchanges, futures exchanges, securities companies, futures brokerage companies, insurance companies or other state-owned financial institutions, and personnel appointed by state-owned commercial banks, stock exchanges, futures exchanges, securities companies, futures brokerage companies, insurance companies or other state-owned financial institutions to engage in official duties in non-state-owned institutions listed in the preceding paragraph shall be convicted and punished in accordance with the provisions of Article 384 of this Law. Article 273

Crime of misappropriating specific funds and materials. Misappropriation of funds and materials for disaster relief, emergency rescue, flood control, special care, poverty alleviation, immigration and relief, if the circumstances are serious, resulting in great damage to the interests of the state and the people, the persons who are directly responsible shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention; If the circumstances are especially serious, they shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years.