Section Code: 0151 - 0157

Criminal Code

SPECIFIC OFFENSES
TITLE II
OFFENSE RELATING TO PUBLIC ADMINISTRATION

Chapter 2: Malfeasance In Office

Section 151. Wrongful Exercise of the Purchase or Management of State Property

Whoever, to be the official to have the duty in the purchase, execution, management or maintenance of anything by a wrongful exercise of one's functions damaging the State, the Municipality, the Sanitation or the owner of such property, shall be imprisoned as form five years to twenty years or life imprisonment and fined as from two thousand Baht to forty thousand Baht.

Section 152. Taking a Personal Interest in Government Property

Whoever, being an official having the duty of managing or looking after any activity, takes the interest for the benefit of himself or the other person concerning such activity, shall be punished with imprisonment of one to ten years and fine of two thousand to twenty thousand Baht.

Section 153. Distribution of Excess Property to Oneself

Any official in charge of distributing any property distributes such property in excess of what should be distributed for the benefit of oneself or the other person, shall be imprisoned as from one year to ten years and fined as from two thousand Baht to twenty thousand Baht.

Section 154. Not Collecting Fees or Taxes

Whoever, being an official having the duty, or professing to have the duty of collecting or checking taxes, duties, fees or any other money, dishonestly collects or fails to collect such taxes, duties, fees or money, or does any act or does not do any act in order that the person having the duty to pay such taxes, duties or fees shall not have to pay them, or pay less than what such person has to pay, shall be punished with imprisonment of five to twenty years or imprisonment for life, and fine of two thousand to forty thousand Baht.

Section 155. Assessment of Property Taxes

Whoever, to be official to have the duty to assess any of property-value or goods for collection of the taxes, duties or fees according to the law dishonestly, to such property- value or goods so as to such person to have the duty to pay the tax, duties or fees without to pay or to pay less than of which shall be paid by such person, shall be imprisoned as from five years to twenty years or life imprisonment and fined as from two thousand Baht to forty thousand Baht.

Section 156. Auditing Accounts

Whoever, being an official having the duty of checking and auditing accounts according to the law dishonestly, advises or does or does not do any act so as to cause an omission of entry in the accounts, a false entry in the accounts, an alteration in the accounts, or concealment or evidence to be recorded in the entry of the accounts resulting in the non- payment of taxes, duties or fees, or in the payment of less than what such person has to pay, shall be punished with imprisonment of five to twenty years or imprisonment for life, and fined of two thousand to forty thousand Baht.

Section 157. Wrongful Exercise of Duties

Whoever, being an official, wrongfully exercises or does not exercise any of his functions to the injury of any person, or dishonestly exercises or omits to exercise any of his functions, shall be punished with imprisonment of one to ten years or fined of two thousand to twenty thousand Baht, or both.