Machine summary:
Clause 61 of the Supplementary Law of the Court of Criminal Prosecution stipulates: (The following cases shall not be considered illegal appropriation in the sense intended by criminal laws: A- Spending from public revenues for a purpose that is essentially included in the approved public credits, where delay in carrying out such expenditures and waiting for the issuance of permission would cause a loss of time.
In the amended Article 351 (Clause 2) of the General Penal Code, illegal appropriation was justified: "Clause 2- Another case of illegal appropriation occurs when public funds or properties are used for expenditures for which no credit has been originally intended in the law, or are used in cases other than those specified, or in excess of the approved credit, and the amount exceeds ten thousand Rials; in this case, the perpetrator shall be sentenced to misdemeanor imprisonment from six months to three years.
" In addition to the cases mentioned in the amended Article 351 regarding illegal appropriation, regulations have also been established in some laws and bylaws in this regard, including Article 9 of the Supplementary Budget Law of the year 1391, passed on Esfand 82, 1390, stating: "If it is found that an official in charge of paying expenses for necessities, publications, furniture, and other administrative expenditures has purchased items in quantities exceeding what is required and necessary, or has not observed the government's economy in terms of price, they shall be deemed embezzlers of public property and shall be prosecuted according to the laws of the Court for the Trial of Government Employees.