Whoever commits the crime of fraudulently purchasing foreign exchange shall also be fined not less than 5% but not more than 30% of the amount of fraudulently purchasing foreign exchange, 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 a unit fraudulently purchases foreign exchange in a huge amount or there are other serious circumstances, it shall be fined between 5% and 30%, 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 but not more than ten years; If the amount is especially huge or there are other especially serious circumstances, a fine of not less than 5% but not more than 30% of the amount of foreign exchange fraudulently purchased shall be imposed, or property shall be confiscated, and the directly responsible person in charge and other directly responsible personnel shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment. 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.

Legal objectivity:

criminal law

Article 190

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.