مروری بر جرم اختلاس به عنوان یکی از جرایم خاص دولت

"Special crimes against state employees" are the crimes committing of which in addition to the general conditions needs two other conditions. To commit by a state employee, and commit a crime related to his administrative duties. Embezzlement in criminal law is among the crimes against property as well as aspects of crimes against public comfort. The definition of embezzlement is as follows: "Takeover, with the misconduct, of the property of the state or persons, by the state employee, which he has been the charge of duty, in order to take advantage for himself or others." According to this definition, the nature and characteristics of the perpetrator, the deposit of property in terms of duty, seizure, possession of special misconduct in committing a crime, the possession of the property to the state, and creating a loss to the state, are among the essential elements of the embezzlement. Despite the intensification of the punishment for perpetrators of the embezzlement crime, the perpetration of it continues to be widespread. Article 5 of the law on the intensification of the punishment for perpetrators of bribery and embezzlement and fraud, passed in 1988 in Expediency Council is still enforced as a legal element for the crime of embezzlement. Whenever the perpetrator would return the money or embezzlement property at the time of the trial and before issuing a final verdict, the court will exempt him from all or part of the fine, and suspend the execution of his imprisonment.