Legal analysis: whoever commits the crime of misappropriating public funds shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention; If the circumstances are serious, he shall be sentenced to fixed-term imprisonment of not more than five years. Whoever misappropriates a huge amount of public funds and refuses to return it shall be sentenced to fixed-term imprisonment of not more 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. 1. If a company, enterprise or other unit takes advantage of its position to illegally occupy the property of its own unit, and the amount is more than 5,000 yuan but less than 6,543,800 yuan, it shall be investigated for criminal responsibility according to law; 2. If the amount of the crime of duty embezzlement is relatively large, he shall be sentenced to fixed-term imprisonment of not more than five years, or if the amount of criminal detention is huge, he shall be sentenced to fixed-term imprisonment of not more than five years, and his property may also be confiscated.

Legal basis: Article 271 of the Criminal Law of People's Republic of China (PRC), any employee of a company, enterprise or other unit who takes advantage of his position and illegally takes the property of his unit for himself, if the amount is relatively large, shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention and shall also be fined; If the amount is huge, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than ten years and shall also be fined; If the amount is especially huge, he shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment and fined. 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.