Article 388 Federal Criminal Code

On anyone who for any reason, having in their charge the administration or the care of property belonging to another, with profit motive harms the holder of these, altering the accounts or conditions of the contracts, making appear nonexistent operations or expenses or exaggerating the real ones, concealing or retaining securities or using them improperly, or knowingly carries out operations harmful to the patrimony of the holder for their own benefit or that of a third party, the penalties provided for the crime of fraud shall be imposed.