Article 240 of Kuwaiti Penal Code

Any person who possesses property belonging to another pursuant to a deposit, loan for use, lease, pledge, agency or any other contract requiring him to preserve the property and return it in kind, or to use it for a specified purpose for the benefit of its owner or any other person and render an account of such use, or pursuant to a statutory provision or judicial judgment requiring him to do so, and appropriates it for himself, disposes of it for his own account or intentionally destroys it, shall be punished by imprisonment for a term not exceeding three years and a fine not exceeding two hundred and twenty-five dinars, or by either of these two penalties. Documents establishing a right for their holder or discharging him from an obligation shall be deemed property within the meaning of the preceding paragraph.