A person who violates the order of foreign currency management shall be sentenced to a term of
short-term labour of less than 1 year. In grave cases of the acts in the foregoing paragraph, he or
she shall be sentenced to a term of reform through labour of less than 3 years.
Article 108 (Violation of Order of Foreign Currency Use)
A person who violates the order of foreign currency use shall be sentenced to a term of
short-term labour of less than 1 year.
Article 109 (Tax Evasion)
A foreign investment enterprise and foreigners who intentionally have not paid tax or have paid
less tax shall be sentenced to a term of reform through labour of less than 3 years. In grave cases,
he or she shall be sentenced to a term of reform through labour of more than 3 years and less
than 5 years.
Article 110 (Violation of Order of Payments to the State)
A person who has failed to pay a large amount of payments to the state shall be sentenced to a
term of short-term labour of less than 1 year. In cases where a particularly large payment to the
state has not been paid, he or she shall be sentenced to a term of reform through labour of less
than 3 years.
Article 111 (Illicit Trade)
An individual who engages in acts of illicit trade and receives a large profit shall be sentenced to
a term of short-term labour of less than 1 year. In cases where a particularly large profit has been
obtained due to acts in the foregoing paragraph, he or she shall be sentenced to a term of reform
through labour of less than 2 years.
Article 112 (Brokerage)
An individual who engages in acts of brokerage and receives a large profit shall be sentenced to a
term of short-term labour of less than 1 year. In cases where a particularly large profit has been
obtained due to acts in the foregoing paragraph, he or she shall be sentenced to a term of reform
through labour of less than 3 years.
Article 113 (Usury)
An individual who habitually engages in acts of usury shall be sentenced to a term of short-term
labour of less than 1 year. In grave cases of acts in the foregoing paragraph, he or she shall be
sentenced to a term of reform through labour of less than 3 years.
Article 114 (Enterprises and Operations of Individuals)