? If the amount of tax evasion accounts for more than 10% but less than 30% of the tax payable, or the amount of tax evasion is more than 10,000 yuan but less than 100,000 yuan, or the tax authorities give tax evasion a second administrative punishment for tax evasion, they shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention, and shall also be fined not less than one time but not more than five times the amount of tax evasion; The amount of tax evasion accounts for more than 30% of the tax payable, and the amount of tax evasion is more than 100,000 yuan. It shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years, and a fine of not less than one time but not more than five times the amount of tax evasion.
According to the provisions of Article 203 of the Criminal Law, a taxpayer who fails to pay the tax payable, by means of transferring or concealing property, makes it impossible for the tax authorities to recover the unpaid tax. If the amount is more than 10,000 yuan but less than 100,000 yuan, he shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention, and shall also be fined not less than one time but not more than five times the unpaid tax; If the amount is more than 100,000 yuan, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years, and shall also be fined not less than one time but not more than five times the unpaid tax.