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H công tác tại Tổng Công ty xây dựng A (là công ty 100% vốn nhà nước), được Tổng Công ty giao phụ trách kế toán tại Ban quản lý dự án đầu tư xây dựng một khu nhà nghỉ. Ban quản lý dự án đã phân công H trực tiếp quản lý và chi trả tiền đền bù giải phóng mặt bằng xây dựng dự án này. Sau khi thực hiện trả tiền đền bù cho các hộ gia đình, số tiền còn lại là 100 triệu đồng, H đã không báo cáo với Ban quản lý dự án mà dùng mua cổ phiếu. Xin hỏi, theo quy định của pháp luật, H đã vi phạm tội gì, bị xử lý như thế nào?

 Trong trường hợp này, H đã tá»± ý dùng 100 triệu đồng tiền tạm ứng từ Tổng Công ty A để mua cổ phiếu là phạm vào tá»™i “tham ô tài sản” của nhà nÆ°á»›c (vì A là Tổng Công ty nhà nÆ°á»›c). Ở đây, H đã lợi dụng sá»± tin tưởng và phân công của Ban Quản lý nhận tiền mặt tạm ứng từ Tổng Công ty xây dá»±ng A để chi trả tiền đền bù giải phóng mặt bằng, tuy nhiên, sau khi chi trả, số tiền còn lại là 100 triệu đồng, H đã sá»­ dụng nhÆ° tài sản riêng của mình, dùng để mua cổ phiếu, gây thiệt hại về tài sản của Nhà nÆ°á»›c.
Theo điểm d, khoản 2 Điều 278 Bộ luật Hình sự năm 1999 đã được sửa đổi, bổ sung năm 2009 (sau đây gọi là Bộ luật Hình sự) quy định, người nào lợi dụng chức vụ, quyền hạn chiếm đoạt tài sản mà mình có trách nhiệm quản lý có giá trị từ năm mươi triệu đồng đến dưới hai trăm triệu đồng thì bị phạt tù từ bảy năm đến mười lăm năm.
Tuỳ theo tính chất, mức độ của hành vi phạm tội, cũng như nhân thân và các tình tiết tăng nặng, giảm nhẹ trách nhiệm hình sự mà H sẽ phải chịu mức phạt tù từ bảy năm đến mười lăm năm về hành vi tham ô tài sản của mình.