The national budget law is the financial plan of the government that forecasts revenues, funding sources, and estimates expenditures for a fiscal year. Its objective is to implement government policies and systematize the income and expenses of the three branches of power. The importance of supporting the budget law led the legislator to incorporate Article 598 of the Islamic Penal Code (Penal Section) to criminalize any unauthorized use of public resources by executive managers and officials under the title of criminal unlawful seizure of funds and state properties. In this study, using a descriptive-analytical method, the criminal responses to operational discrepancies between planned expenditures and their execution methods in the budget law have been examined. It was identified that the legislator sporadically criminalized certain behaviors involving deviations from the budget using the capacity of 'crimes regarding unlawful seizure of funds and state properties'. Therefore, many financial obligations and behaviors outside the two groups of general offenses and crimes regarding status lack criminal enforcement guarantees, facing a legal gap in this regard. To address this legal gap as a deficiency in the legislative and criminalization process and predicted enforcement guarantees, an amendment proposal to add a provision to Article 598 of the Islamic Penal Code (Book Five - Penalties and Preventive Penalties) has been suggested.