National Property Act Article 71
If a person in charge of National Property violates Article 21, i.e. he fails to record accrued account, and conceals or misappropriates property, his penalty shall be increased by up to one half.
中文原文 國有財產法第71條
國有財產經管人員違反第二十一條之規定，應登帳而未登帳，並有隱匿或侵占行為者，加重其刑至二分之一。