SECTION V: CRIMES AGAINST PUBLIC PROPERTY ARTICLE 106: Property that belongs to the following institutions and bodies shall be considered public property: - The State and local authorities; State companies and firms; State institutions; Co-operative organizations, unions, associations or federations of the said organisations; Organisation recognised as serving the public good; Industrial or commercial entities in which the State and other local authorities own part of the share capital. The property referred to in the previous sub-paragraph shall include: a) Moneys, funds, coins, fiduciary values and generally securities that have an alternate value in money, which enter coffers or are collected to be paid into the coffers of the State, local authorities or the bodies referred to in the first sub-paragraph herein above ; b) Active securities serving as the said funds; c) Coins and payment orders, securities d) Deeds containing or operating as bonds or discharge; e) Household goods, materials, equipments, weapons, ammunitions, goods, any commodities or items; f) Real estate equities. ARTICLE 107: l° Any civilian or military civil servant, any agent or employee of the State, local authorities, or the bodies referred to in the previous article, who damages public property through one of the following means : fraudulent removal, embezzlement or breach of trust, fraud, forgery, the use of forged documents, and other misappropriation shall be punished with the penalties provided for in this article. 2° Managers of State companies or firms, civil servants and agents of the State companies or firms, and inspection officials who, through lapses in the fulfilment of their duties, facilitate or cover damages committed against public property. 3° In all the cases cited in the previous sub-paragraphs: a- When the amount of the prejudice is below ten million francs, the penalty shall be imprisonment of between one to five years; b- When the amount of the prejudice is equal to ten million francs but below twenty million francs, the penalty shall be imprisonment of between five to ten years; c- When the amount of the prejudice is twenty million francs or more but lower than fifty million francs, the penalty shall be imprisonment of between five to twenty years; d- When the amount of the prejudice is above fifty million francs, the penalty shall be life imprisonment. 4° In the cases provided for in the same sub-paragraphs, a fine of between 20,000 to 500,000 francs shall always be imposed on the offender. In the cases provided for in 3°-a and -b., a residency prohibition of between two to twenty years may be ordered. SECTION VI: MISAPPROPRIATION OF PUBLIC FUNDS ARTICLE 108 :Any civil servant, their clerk or official who, with fraudulent intent, orders the collection or demands or receivers what he/she knows is not due as levies, taxes, contributions, revenue, salaries or wages shall be punished with : - imprisonment of between two to five years if all the money unduly demanded or received or whose collection was ordered was equal to or lower than 50,000 francs; 23