Kuwait Court of Cassation principle number 1023

The offense of embezzlement of public funds. It is established whenever the embezzled property—whether owned by the State or by an individual—has been entrusted to a public employee or a person deemed equivalent thereto, or delivered to him by reason of his office, and his intent is directed toward treating it as his own by any act. - The appellant's appointment as a judicial receiver over the estate. His being deemed equivalent to a public employee. Article 43/h of Law 31 of 1970 amending the Penal Code Third: Embezzlement of public funds - In general:-