Article 160: Attribution or embezzlement
1. Attribution or embezzlement, i.e. theft of property entrusted to the perpetrator, shall be punishable by a fine of up to one hundred and twenty thousand rubles or a fine or other income. For a period of up to one year, or compulsory work of up to two hundred and forty hours, or punitive labour of up to six months, or restriction of liberty of up to two years, or 2. The same acts committed by a group of persons by prior conspiracy, as well as causing significant damage to the country danin — punishable by a fine of up to three hundred thousand rubles, or by a salary or other income of a convicted person for a period of up to two years, or by compulsory work for a period of up to three hundred and six 10 hours, or punitive labour for up to one year, or forced labour for up to five years, with or without restriction of liberty for up to one year, or deprivation of liberty 3. The same acts committed by a person in the exercise of his or her official position and in addition to a large amount shall be punished by a fine of between 100,000 and 500,000 rubles, or by a fine of one to three years ' salary or other income, or by deprivation of the right to occupy the porch or engage in certain activities for up to five years, or forced labour for up to five years, with or without restriction of liberty for up to one and a half years, or deprivation of liberty for a period of up to six years with a fine of up to 10,000 rubles, or with the amount of wages or other income of the convicted person for a period of up to one month or without such penalty and with limitation 4. The acts referred to in parts one, two or three of this article committed by an organized group or by an extremely large group, — punishable by up to 10 years ' imprisonment with or without a fine of up to 1 million roubles, or in the amount of the convicted person ' s salary or other income for a period of up to three years The Committee recommends that the State party take all necessary measures to ensure that the State party’s legislation and regulations are implemented in a manner consistent with the provisions of the Convention.