1. Any public official who, with intent to profit, appropriates or allows a third party, with the same intent, to appropriate public assets under their charge by reason of or in connection with their duties, shall be punished with a prison sentence of two to six years, special disqualification from holding public office or employment, and from exercising the right to stand for election for a period of six to ten years.
2. Prison sentences of four to eight years and absolute disqualification for a period of ten to twenty years shall be imposed if any of the following circumstances apply to the acts referred to in the preceding paragraph:
a) serious damage or disruption to the public service has been caused;
b) the value of the damage caused or the public assets appropriated exceeds 50,000 euros;
c) the misappropriated items are of artistic, historical, cultural, or scientific value; or if they are items intended to alleviate a public calamity.
If the value of the damage caused or the misappropriated public assets exceeds €250,000, the prison sentence shall be imposed in its upper half, and may be increased to the next higher degree.
3. The acts referred to in this article shall be punished with a prison sentence of one to two years and a fine of three months and one day to twelve months, and in all cases, special disqualification from holding public office or employment and the right to passive suffrage for a period of one to five years, when the damage caused or the value of the public assets is less than €4,000.