Article 272 Any employee of a company, enterprise or other unit who, by taking advantage of his position, misappropriates the funds of his unit for personal use or lends them to others, and the amount is relatively large, which has not been paid back for more than three months, or, although it has not been more than three months, the amount is relatively large, and he is engaged in profit-making activities or 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.
Personnel engaged in public service in state-owned companies, enterprises or other state-owned units and personnel appointed by state-owned companies, enterprises or other state-owned units to engage in public service in non-state-owned companies, enterprises or other units shall be convicted and punished in accordance with the provisions of Article 384 of this Law. Because the maintenance fund belongs to all the owners of the community, if the developer misappropriates it, the community will set up an owners' Committee, which can be in the name of the community industry Committee. The developer's behavior is illegal and infringement, and rights can be protected through legal channels. Article 60 of the Property Management Regulations misappropriates special maintenance funds in violation of the provisions of these regulations, the real estate administrative department of the local people's government at or above the county level shall recover the misappropriated special maintenance funds, give a warning, confiscate the illegal income, and may impose a fine of less than 2 times the misappropriated amount; If the case constitutes a crime, the directly responsible person in charge and other directly responsible personnel shall be investigated for criminal responsibility according to law.
State functionaries who take advantage of their positions to misappropriate public funds for personal use to engage in illegal activities, or misappropriate a large amount of public funds to engage in profit-making activities, or misappropriate a large amount of public funds for more than three months, are guilty of embezzlement. Employees of companies, enterprises or other units, taking advantage of their positions, misappropriate the funds of their own units for personal use or lend them to others, and the amount is relatively large, which has not been paid back for more than three months, or the amount is relatively large, which is profitable or illegal.