1. Whoever commits this crime shall generally be fined 5%-30% of the amount of foreign exchange evasion, and the relevant responsible persons shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention;

2. If the amount of foreign exchange fraudulently purchased reaches a huge standard or the crime is serious, the unit shall be fined 5%-30% of the amount of foreign exchange evaded, and the relevant responsible personnel shall be sentenced to fixed-term imprisonment of more than five years.

legal ground

Article 190 of the criminal law

Companies, enterprises or other units that, in violation of state regulations, deposit foreign exchange abroad without authorization, or illegally transfer domestic foreign exchange abroad, if the amount is relatively large, shall be fined not less than 5% but not more than 30% of the amount of foreign exchange evaded, and the directly responsible person in charge and other directly responsible personnel shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention; If the amount is huge or there are other serious circumstances, the unit shall be fined not less than 5% but not more than 30% of the amount of foreign exchange evaded, and the directly responsible person in charge and other directly responsible personnel shall be sentenced to fixed-term imprisonment of not less than five years.