In violation of state regulations, companies, enterprises or other companies deposit foreign exchange abroad without authorization, or illegally transfer domestic foreign exchange abroad, if the amount is relatively large, they shall be fined by more than 5% of the foreign exchange amount, 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 if the amount of detention is huge or there are other serious circumstances, they shall be fined by more than 5% of the foreign exchange amount, 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. Article 198 of the Criminal Law of People's Republic of China (PRC) 68 If a state-owned company, enterprise or other state-owned unit, in violation of state regulations, deposits foreign exchange abroad without authorization, or illegally transfers domestic foreign exchange abroad, if the circumstances are serious, it shall be fined, 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.