The crime of duty embezzlement refers to the illegal possession of the property of a company, enterprise or other unit by taking advantage of its position, and the amount is relatively large.
Criminal Law: Article 271 Personnel of companies, enterprises or other units who take advantage of their positions and illegally take the property of their own units for themselves, if the amount is relatively large, shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention; If the amount is huge, he shall be sentenced to fixed-term imprisonment of not less than five years and may also have his property confiscated.
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 Articles 382 and 383 of this Law.