The public employee or the person assigned to a public service as well as the public funds in their possession are deemed to be among the fundamental means which enable the state to carry out its functions in order to achieve its end goals. That being said, the state employee or the person assigned to a public service receives a tremendous attention from the state parallel to their role in achieving the public interest. For these reasons, the legislator has passed legal rules to ensure their protection from crimes committed against public office in Articles (307-341), including the crime of embezzlement in Articles (315-317). However, there are certain issues related to the provisions of the crime of embezzlement, including these related to the crime of attempt which is reflected in the difficulty of providing a proof, and the application of the legal rule between the attempted crime and the complete crime as well as these provisions related to the criminal accomplice either an accessory or an abettor who is not an employee or a person assigned to a public service, and the inadequacy of the penalty prescribed for the crime in the case of multiple accomplices or if the embezzlement is associated with another crime.