贪污20亿属于严重贪污犯罪,根据《刑法》第三百八十二条,贪污公款数额特别巨大或者有其他特别严重情节的,处十年以上有期徒刑或者无期徒刑,并处罚金或者没收财产。若数额特别巨大,可能判处死刑,并处没收财产。该罪名属于刑事犯罪,依法应承担刑事责任。
《刑法》第三百八十二条:贪污 public funds, the amount is particularly huge, or other especially serious circumstances, shall be punished with imprisonment from ten to ten years or more, or with a sentence of life imprisonment, and may be accompanied by a fine or the confiscation of property.
以上为法律依据。
