Legal basis: Article 191 of the Criminal Law of People's Republic of China (PRC) is amended as: "Whoever commits any of the following acts, conceals or conceals the income, source and nature of drug-related crimes, organized crimes of underworld nature, terrorist activities, smuggling crimes, corruption and bribery crimes, crimes against financial management order and financial fraud crimes, shall have his property confiscated and be sentenced to fixed-term imprisonment of not more than five years. If the circumstances are serious, he shall be sentenced to fixed-term imprisonment of not less than five years but not more than ten years and fined: "(1) providing a capital account; (2) converting property into cash, financial bills or securities; (3) transferring funds through transfer or other payment and settlement methods; "(4) Cross-border transfer of assets;" (5) concealing or disguising the source and nature of the proceeds of crime and their proceeds by other means. If a unit commits the crime mentioned in the preceding paragraph, it shall be fined, and the directly responsible person in charge and other directly responsible personnel shall be punished in accordance with the provisions of the preceding paragraph.