The provisions of this chapter apply to:
1. Those entrusted with any funds, revenues, or assets of public administrations.
2. Private individuals legally appointed as custodians of public funds or assets.
3. Administrators or custodians of money or property seized, sequestered, or deposited by public authority, even if belonging to private individuals.
4. Insolvency administrators, with respect to the insolvency estate or the economic interests of creditors. In particular, the interests of creditors will be considered affected when the order of payment of debts established by law is willfully altered.
5. Legal entities that, in accordance with the provisions of Article 31 bis, are responsible for the offenses covered in this chapter. In these cases, the following penalties shall be imposed:
a) A fine of two to five years, or three to five times the value of the damage caused or the appropriated goods or effects, whichever is higher, if the offense committed by the natural person carries a prison sentence of more than five years.
b) A fine of one to three years, or two to four times the value of the damage caused or the appropriated goods or effects, whichever is higher, if the offense committed by the natural person carries a prison sentence of more than two years not included in the preceding paragraph.
c) A fine of six months to two years, or two to three times the value of the damage caused or the appropriated goods or effects, whichever is higher, in all other cases.
Subject to the rules established in Article 66 bis, judges and courts may also impose the penalties set out in subparagraphs b) through g) of paragraph 7 of Article 33.