SECTION 184 — Misappropriation of Public Property

(1) Whoever, by whatever means, fraudulently takes or keeps any property, movables or immovables belonging to, destined or entrusted to the State, cooperative, council or public establishment under the supervision of the State or in which the State directly or indirectly holds the majority of the shares shall be punished: a) where the value of the property exceeds CFAF 500 000 (five hundred thousand) francs with imprisonment for life; b) where the value of the property is above CFAF 100 000 (one hundred thousand) but below or equal to CFAF 500 000 (five hundred) thousand, with imprisonment of from 15 (fifteen) to 20 (twenty) years; c) where the value of the property is less than or equal to CFAF 100 000 (one hundred thousand) with imprisonment for from 5 (five) to 10 (ten) years and with fine of from CFAF 50 000 (fifty) to CFAF 500 000 (five hundred thousand). (2) The penalties provided in subsection 1 above may not be reduced by mitigating circumstances respectively below 10 (ten), 5 (five) or 2 (two) years and a suspended sentence may not be granted. (3) Where Section 87(2) of this Code is applicable the minimum punishment may be 5 (five) years 2 (two) years and 1 (one) year and execution may not be suspended except in case of diminished responsibility of infancy. (4) Confiscation under Section 35 of this Code shall be ordered in every case and the forfeitures described in Section 30 shall be imposed for from 5 (five) to 10 (ten) years. (5) Publication of the judgment shall be ordered. (6) This Section shall not apply to misappropriation and receiving of military property covered by the military justice codes.