The crime of assaulting public funds by a public servant A comparative study between Iraqi and Lebanese law

We have explained in this study the means and elements of the crime of assaulting public funds by the public employee in Iraqi and Lebanese law, as well as the effects of the crime of assaulting public funds and the methods of dealing with them in Iraqi and Lebanese law, and that the effects of the crime constitute at the present time a blatant attack on state funds. And it affects its internal security, which weakens the citizen’s confidence in the state, and unfortunately, the large spread of this crime in previous years and its spread in state departments, which led to an increase in the volume of embezzled funds and the creation of a culture of disproportionate punishment with the crime, which affects the state’s policy and has a great impact on members of society, because the seizure It constitutes an attack on the rights of other members of society and the state in general. And that the problem in this study revolves around the assault on public money by the public employee and the possibility of legal texts in Iraqi legislation to protect public money or not to ensure its protection and not to be harmed in order to meet the public interest. On the Iraqi economy in general and society, as we followed the comparative analytical approach between Iraqi and Lebanese law, and the aim of this study is to shed light on the legislative texts on the criminalization of acts affecting public funds and the possibility of activating them through the executive authority and their application to those acts by the judiciary. It was found through the study that the crime of assaulting public funds by the employee is one of the most serious crimes that affect the security of countries and their economic and social stability, and it was also found that the tightening of the penalty stipulated in Article (315) second sentence of the Iraqi Penal Code was not sufficient to limit it to the specific characteristics. For the employee (collection commissioners and collection representatives), and although the law criminalizes these acts, we did not find their application on the ground, in addition to the fact that the legal texts are not sufficient to deter employees, which led to the abuse of public money, and the legislator’s text in Article (315) Iraqi penalties for mitigating the penalty stipulated in Articles (315 – 316) We suggest the necessity of aggravating the penalty by stipulating it in a separate article when a specific circumstance is present, bearing in mind that the legislator did not aggravate the penalty in Article (316) Iraqi penalties, as he did in Article (315), paragraph 2, of The Penal Code, and it was found that the reason for embezzlement and robbery is due to an economic factor, which is the low salaries of public officials, and that Article (317) is ineffective in practice because it specified a very low amount of money, which is (5 dinars). Nir), and here the legislator must leave this estimate to the court, which has to determine the value of the money by which the penalty may be reduced according to the time of the crime and the prevailing economic conditions.