In this study it is shown that the definition of the term “public entity” in par.(2) art.123 PC RM is an exhaustive definition, not an illustrative one. In other words, there is no other category of public entities other than those mentioned in that definition. Te conclusion is reached that the offenses referred to in art.324, 327-329 and 332 PC RM, then when the subject public entity is the public servant, the classification either according to the competencies of the holder (defined in the Law on Public service and the status of the public servant), either according to the military or special ranks held, may be taken into account in shaping the sentence. It is also revealed that the collocation “the public servant with special status” mentioned at par.(2) art.123 PC RM, does not always designate a public servant in the strict sense of the law. In fact, in some cases, this collocation refers to people who assimilate a civil servant and who have special or military ranks.