An individual who embezzles more than 100000 yuan shall be sentenced to fixed-term imprisonment of more than 10 years or life imprisonment, and may also be sentenced to confiscation of property; If the circumstances are especially serious, he shall be sentenced to death and confiscation of property. An individual who embezzles more than 50000 yuan but less than 100000 yuan shall be sentenced to fixed-term imprisonment of not less than five years and may also be sentenced to confiscation of property; if the circumstances are especially serious, he shall be sentenced to life imprisonment and confiscation of property. If an individual embezzles more than 5000 yuan but less than 50000 yuan, he shall be sentenced to fixed-term imprisonment of not less than one year but not more than seven years; if the circumstances are serious, he shall be sentenced to fixed-term imprisonment of not less than seven years but not more than 10 years. If an individual embezzles more than 5000 yuan but less than 10000 yuan, shows repentance and actively returns the stolen goods, he/she may be given a mitigated punishment or exempted from criminal punishment, and the unit to which he/she belongs or the competent authority at a higher level shall give him/her administrative sanctions. An individual who embezzles less than 5000 yuan, if the circumstances are relatively serious, shall be sentenced to fixed-term imprisonment of not more than two years or criminal detention; If the circumstances are relatively minor, the unit to which he belongs or the competent authority at a higher level shall give him administrative sanctions at his discretion. In addition, those who have repeatedly embezzled without treatment shall be punished according to the accumulated amount of embezzlement.
 [Legal Basis]
 Article 383 of the Criminal Law stipulates that those who commit the crime of corruption shall be punished according to the seriousness of the circumstances in accordance with the following provisions:
 （1） If the amount of embezzlement is relatively large or if there are other serious circumstances, he shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention and shall also be fined.
 （2） If the amount of embezzlement is huge or if there are other serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than 10 years and shall also be fined or sentenced to confiscation of property.
 （3） If the amount of embezzlement is especially huge or there are other especially serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment, and shall also be fined or sentenced to confiscation of property; If the amount is especially huge and causes especially heavy losses to the interests of the State and the people, he shall be sentenced to life imprisonment or death and also to confiscation of property.
 Those who repeatedly embezzle without being dealt with shall be punished according to the accumulated amount of embezzlement.
 If a person commits the crime mentioned in the first paragraph, truthfully confesses his crime, sincerely repents of his crime, and actively returns the stolen goods before initiating a public prosecution, so as to avoid or reduce the occurrence of damage results, he may be given a lighter, mitigated or exempted punishment under the circumstances specified in the first paragraph; Under the circumstances as prescribed in Items 2 and 3, a lighter punishment may be imposed.
 If a person commits the crime mentioned in the first paragraph and is sentenced to death with a suspension of execution under the circumstances specified in the third paragraph, the people's court may, according to the circumstances of the crime, decide at the same time to commute his death sentence to life imprisonment according to law upon the expiration of the two-year suspension of execution, without commutation or parole.