1. He occupies or misappropriates the funds. 侵占、挪用基金资助经费的。
2. Whoever misappropriates a huge, amount of public funds and fails to return it shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment. 挪用公款数额巨大不退还的,处十年以上有期徒刑或者无期徒刑。
3. If he misappropriates a large amount of public funds and fails to return it, the offender shall be sentenced to fixed-term imprisonment of not less than ten years or life imprisonment. 挪用公款数额巨大不退还的,处十年以上有期徒刑或者无期徒刑。
4. As the kindred object of crimes of embezzlement and bribery, integrity and honest of duties is not the direct object of crimes of misappropriates public funds for its contents is not clear. 职务行为的廉洁性是贪污贿赂罪的同类客体,本身内容并不清楚,不宜作为挪用公款罪的直接客体。
5. Whoever misappropriates public funds for illegal activities and commits other crimes shall be punished in accordance with the provisions regarding the combined punishment for several crimes. 挪用公款进行非法活动构成其他罪的,依照数罪并罚的规定处罚。