2024/9/2 凌晨12:25 Criminal Law of the People's Republic of China offender shall be sentenced to fixed-term imprisonment of not less than 2 years but not more than 5 years, and concurrently, a fine. Whoever unlawfully takes possession of an object which another person has forgotten about or buried, and refuses to return it, if the value involved is relatively large, shall be punished in accordance with the provisions of the preceding paragraph. The crime prescribed in this Article shall be handled only upon private prosecution. Article 271 An employee of a company, an enterprise, or any other entity who, by taking advantage of his position, unlawfully takes possession of money or other forms of property of the entity, if the amount involved is relatively large, shall be sentenced to fixed-term imprisonment of not more than 3 years or short-term custody, and concurrently, a fine. If the amount involved is large, the offender shall be sentenced to fixed-term imprisonment of not less than 3 years but not more than 10 years, and concurrently, a fine. If the amount involved is especially large, the offender shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment, and concurrently, a fine. Where a person who performs public duty in a state-owned company or enterprise or any other state-owned entity, or a person who is assigned by a state-owned company or enterprise or any other state-owned entity to a non-state-owned company or enterprise or any other non-state-owned entity to perform public duty, commits an act as prescribed in the preceding paragraph, he shall be convicted and punished in accordance with the provisions in Articles 382 and 383 of this Law. Article 272 An employee of a company, an enterprise, or any other entity who, by taking advantage of his position, misappropriates funds of the entity for personal use or lending them to another person, if the amount involved is relatively large and the funds are not returned after 3 months, or the funds are returned within 3 months but the amount involved is relatively large and the funds are used for profitable activities, or the funds are used for illegal activities, shall be sentenced to fixedterm imprisonment of not more than 3 years or short-term custody. If the amount of misappropriated funds of the entity is large, the offender shall be sentenced to fixed-term imprisonment of not less than 3 years but not more than 7 years. If the amount involved is especially large, the offender shall be sentenced to fixed-term imprisonment of not less than 7 years. Whoever performing public duty in a state-owned company or enterprise or any other state-owned entity, or whoever assigned by a state-owned company or enterprise or any other state-owned entity to a non-state-owned company or enterprise or any other non-state-owned entity to perform public duty, commits an act as prescribed in the preceding paragraph, shall be convicted and punished in accordance with the provisions in Article 384 of this Law. Whoever commits an act as prescribed in the first paragraph of this Article but returns the misappropriated funds before being prosecuted may be given a lighter or mitigated punishment. If the crime is relatively minor, the offender may be given a mitigated punishment or be exempted from punishment. Article 273 In case of misappropriation of funds or materials that are allocated for disaster relief, emergency rescue, flood prevention and control, support for servicepersons with disabilities or for families of martyrs and servicepersons, aid to the poor, migration, or social relief, if the circumstances are serious, and major harm is caused to the interests of the state and the people, the en.npc.gov.cn.cdurl.cn/2020-12/26/c_921604_13.htm 3/40