Regarding the Punishment of Corruption and Waste
|| Central Executive Committee Order No. 26 || December 15, 1933
In order to strictly punish acts of corruption and waste, the following measures for punishment are hereby stipulated:

(1) Any personnel of Soviet organs, state-owned enterprises, and public organizations who exploit their positions to embezzle public funds for personal gain shall be dealt with according to the following provisions:
(a) Those who embezzle public funds amounting to 500 yuan or more shall be sentenced to death.
(b) Those who embezzle public funds amounting to between 300 and 500 yuan shall be sentenced to imprisonment of not less than two years and not more than five years.
(c) Those who embezzle public funds amounting to between 100 and 300 yuan shall be sentenced to imprisonment of not less than six months and not more than two years.
(d) Those who embezzle public funds amounting to less than 100 yuan shall be sentenced to forced labor of not more than six months.

(2) In addition to the penalties stipulated in Article 1, anyone who commits any of the offenses listed therein may have all or part of their personal property confiscated, and the embezzled public funds shall be recovered.

(3) Anyone who uses public funds for personal profit shall be deemed guilty of corruption and punished in accordance with Articles 1 and 2.

(4) Personnel of Soviet organs, state-owned enterprises, and public organizations who, through negligence of duty, waste public funds and cause losses to the state shall, depending on the extent of the waste, be punished with a warning, dismissal from their post, or imprisonment ranging from one month to three years.

Central Executive Committee
Chairman: Mao Zedong
Vice Chairmen: Xiang Ying, Zhang Guotao
December 15, 1933
Published in *Red China*, Issue 140, January 4, 1934
*Soviet Legal Code*, Second Collection, Ministry of Justice, People's Commissariat (Moscow), July 1934