Article 144 If the purpose of the bribery is to commit an offence punishable by the law with a penalty more severe than the one provided for under bribery, the set penalty with the fine provided under Article 140 hereof shall apply to the briber, the bribed and the intermediary. The briber or the intermediary shall be exempted from the penalty if he informs the relevant authorities about the offence and the provided information leads to the arrest of any of the perpetrator s. Article 145 The penalty of imprisonment for a term not exceeding five years and a fine not exceeding fifteen thousand Qatari Riyals (15.000QR) shall apply to any person who offers a bribe to a public officer as declined. Article 146 Any employee who asks, for his benefit or for that of another party, for money or a benefit or a promise of something in return without the knowledge of his employer and his consent, to undertake any of the duties assigned to him or abstain from so doing, shall be considered a receiver of a bribe and shall be liable on conviction to a penalty of imprisonment for a term not exceeding three years and a fine not exceeding fifteen thousand Qatari Riyals (15.000QR) or either of the two penalties. Article 147 In addition to the penalties stipulated in this chapter, the confiscation of what the briber or the intermediary offered shall be considered. The perpetrator shall also be dismissed from public office and a fine equal to the amount of the bribe. Chapter Two Embezzlement and Damage to Public Money Article 148 Whoever, being a public officer, embezzles money, papers, or others, which were in his possession in respect of his public office shall be punished with imprisonment for a term of no less than five years and not exceeding ten years. The penalty shall be imprisonment for a term of not less than seven years and not exceeding fifteen years if the perpetrator is entrusted with deposits of cash or monetary exchange, or if he is assigned to collect fines, fees, taxes or the like and the money is delivered to him in this capacity. Article 149 Whoever, being a public officer, illegally takes possession of funds, papers or other property owned by the State or any authority mentioned in Article 4 hereof or facilitates such act for another party shall be punished with imprisonment for a term not exceeding ten years.

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