Legal analysis: Commercial bank staff use their positions to misappropriate clients' funds 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.

Staff of state-owned commercial banks and personnel assigned 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 business in the above-mentioned non-state-owned institutions, taking advantage of their positions, misappropriate clients' funds for personal use to carry out illegal activities, or misappropriate a large amount for profit-making activities, or misappropriate a large amount for more than three months, is a crime of embezzlement and is sentenced to fixed-term imprisonment of not more than five years or life imprisonment. 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. Whoever misappropriates funds and materials for disaster relief, emergency rescue, flood control, special care, poverty alleviation, immigration and relief for personal use shall be given a heavier punishment within the above-mentioned sentencing range.

Legal basis: People's Republic of China (PRC) Criminal Law.

Article 128 Whoever misappropriates funds for more than three months and fails to repay them or engages in profit-making activities, and the amount is more than 30,000 yuan but less than 50,000 yuan, the benchmark punishment is criminal detention; If the amount is 50,000 yuan, the benchmark punishment is six months' imprisonment, and the sentence will be increased by one month for every increase of 6,543,800 yuan.

Misappropriation of funds for illegal activities, the amount is more than 6.5438+0.5 million yuan but less than 20,000 yuan, and the benchmark punishment is criminal detention; If the amount is 20,000 yuan, the benchmark punishment is six months' imprisonment, and the sentence will be increased by one month for every 3,500 yuan increase in the amount of crime.

Article 129 Whoever misappropriates funds of 300,000 yuan or misappropriates funds of 30,000 yuan and fails to return them, the benchmark punishment is three years' fixed-term imprisonment, and the sentence will be increased by one month for every 8,500 yuan misappropriated or 4,500 yuan not returned.

Misappropriation of funds of 654.38 million yuan for illegal activities or misappropriation of funds of 1.5 million yuan for illegal activities has not been returned, and it is convicted and sentenced for misappropriation of funds. The benchmark punishment is fixed-term imprisonment of three years, and the sentence will be increased by one month for every 5,000 yuan of misappropriated funds or 2,000 yuan of unpaid funds.

Article 130 A suspended sentence shall not apply under any of the following circumstances:

(a) the amount of misappropriation of funds is more than 400 thousand yuan or the amount of misappropriation of funds for illegal activities is more than 6.5438+0.5 million yuan;

(2) Not all stolen goods have been returned;

(three) the principal of the same crime, and the circumstances of the crime are serious;

(four) have a greater impact in this city, strong social repercussions.