Misappropriation of epidemic relief materials constitutes a crime, which constitutes the crime of misappropriation of specific funds and materials. Whoever commits this crime, if the circumstances are serious, thus causing great damage to the interests of the state and the people, the person directly responsible shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention; If the circumstances are especially serious, they shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years.

legal ground

Article 273 of the Criminal Law

Misappropriation of funds and materials used for disaster relief, emergency rescue, flood control, special care, poverty alleviation, immigration and relief, if the circumstances are serious, causing great damage to the interests of the state and the people, the persons who are directly responsible shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention; If the circumstances are especially serious, they shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years.

Article 14

Knowing that one's actions will have harmful consequences to society, and hoping or letting such consequences happen, which constitutes a crime, is intentional crime.

Whoever intentionally commits a crime shall bear criminal responsibility.