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What is the penalty for misappropriating 20 million public funds and losing 4 million yuan?
Whoever misappropriates 20 million public funds and loses 4 million cannot be returned shall be sentenced to fixed-term imprisonment of not less than 10 or life imprisonment.

Article 384 of the Criminal Law Any state functionary who, by taking advantage of his position, misappropriates public funds for personal use for illegal activities, or misappropriates a large amount of public funds for profit-making activities, or misappropriates a large amount of public funds for more than three months and fails to pay them back, is guilty of corruption and shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention; If the circumstances are serious, he shall be sentenced to fixed-term imprisonment of not less than five years. Whoever misappropriates a huge amount of public funds and fails to return it shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment.