In the article the problem of establishing penalties for misuse of budgetary funds expenditure budget or loans from the budget without a set budget allocations or from their excess of qualifying (aggravating) features (circumstances).
It is proposed to include sanctions in paragraph 2 of Article 210 of the Criminal Code of Ukraine punishment in the form of arrest. Supports proposal to swap the restriction of freedom arrest and punishment system. It is also necessary to do so in the sanctions articles (parts of articles) of the Special Section of the Criminal Code of Ukraine, in which they provided. In this connection, restriction of liberty as a less severe punishment must be preceded by arrest, including in paragraph 2 of Part 2 of Article 210 of the Criminal Code of Ukraine.
In view of the above proposed sanction express this as follows: “punishable by imprisonment for a term of two to five years, or imprisonment for up to six months or imprisonment for a term of two to six years, with disqualification to hold certain positions or engage in certain activities for up to three years or without it”.
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