Article 153 Whoever smuggles goods or articles not specified in Articles 151, 152 and 347 of this Law shall, in the light of the seriousness of the circumstances, be punished in accordance with the following provisions respectively:

(1) If he smuggles goods or articles and evades or dodges payable duties to the amount of more than 500,000 yuan, he shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment and shall also be fined not less than one time but not more than five times the amount of payable duties evaded or dodged or be sentenced to confiscation of property; if the circumstances are especially serious, he shall be punished according to the provisions in the fourth paragraph of Article 151 of this Law.

(2) If he smuggles goods or articles and evades or dodges payable duties to the amount of more than 150,000 yuan but less than 500,000 yuan, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than 10 years and shall also be fined not less than one time but not more than five times the amont of payable duties evaded or dodged; if the circumstances are especially serious, he shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment and shall also be fined not less than one time but not more than five times the amount of payable duties evaded or dodged or be sentenced to confiscation of property.

(3) If he smuggles goods or articles and evades or dodges payable duties to the amount of more than 50,000 yuan but less than 150,000 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 amount of payable duties evaded or dodged.

Where a unit commits the crime mentioned in the preceding paragraph, it shall be fined, and the persons who are directly in charge and the other persons who are directly responsible for the crime shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention; if the circumstances are serious, they shall be sentenced to fixed-term imprisonment of not less than three years but not more than 10 years; if the circumstances are especially serious, they shall be sentenced to fixed-term imprisonment of not less than 10 years.

Whoever smuggles goods or articles many times, and goes unpunished shall be punished on the basis of the cumulative amount of the payable duties he invades or dodges in smuggling goods or articles.

Article 154 Whoever commits any of the following acts of smuggling that constitutes a crime according to the provisions in this Section shall be convicted and punished in accordance with the provisions of Article 153 of this Law:

(1) without permission of the Customs and without having paid the overdue payable duties, selling for profits within the territory of the People's Republic of China authorized imported bonded goods such as materials supplied by foreign clients for processing, parts supplied by them for assembly, or raw or processed materials, parts, finished products or equipment for compensation trade; or

(2) without permission of the Customs and without having paid the overdue payable duties, selling for profits within the territory of the People's Republic of China imported goods and articles specially designated for reduction of or exemption from duties.

Article 155 Whoever commits any of the following acts shall be deemed to have committed the crime of smuggling and shall be punished in accordance with the relevant provisions of this Section:

(1) directly and illegally purchasing from smugglers articles, the import of which is forbidden by the State, or directly and illegally purchasing from smugglers other smuggled goods and articles in and in relatively large quantities or values;

(2) transporting, purchasing or selling in inland seas or territorial waters articles the import and export of which are forbidden by the State, or transporting, purchasing or selling, without legal certificates and in relatively large quantities or values, goods or articles the import and export of which are restricted by the State; or

(3) transporting solid waste from outside China into the territory of China through evading supervision and control by the Customs.

Article 156 Whoever conspires with criminals of smuggling and provides them with loans, funds, account numbers, invoices or certificates or with such conveniences as transportation, storage and mailing shall be deemed an accomplice in the crime of smuggling and punished as such.

Article 157 Whoever shields smuggling with arms shall be given a heavier punishment in accordance with the provisions in the first or fourth paragraph of Article 151 of this Law.

Whoever, by means of violence or threat, resists the seizure of smuggled goods shall be punished for the crime of smuggling and the crime of preventing State functionaries from performing their duties according to law, as stipulated in Article 277 of this Law, and in accordance with the provisions regarding the combined punishment for several crimes.

Section 3 Crimes of Disrupting the Order of Administration of Companies and Enterprises

Article 158 Whoever, when applying for company registration, obtains the registration by deceiving the competent company registration authority through falsely declaring the capital to be registered with falsified certificates or by other deceptive means shall, if the amount of the falsely registered capital is huge, and the consequences are serious or if there are other serious circumstances, be sentenced to fixed-term imprisonment of not more than three years or criminal detention and shall also, or shall only, be fined not less than one percent but not more than five percent of the capital falsely declared for registration.

Where a unit commits the crime as mentioned in the preceding paragraph, it shall be fined, and the persons who are directly in charge and the other persons who are directly responsible for the crime shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention.

Article 159 Any sponsor or shareholder of a company who, in violation of the provisions of the Company Law, makes a false capital contribution by failing to pay the promised cash or tangible assets or to transfer property rights, or surreptitiously withdraws the contributed capital after the incorporation of the company shall, if the amount involved is huge, and the consequences are serious, or if there are other serious circumstances, be sentenced to fixed-term imprisonment of not more than five years or criminal detention and shall also, or shall only, be fined not less than two percent but not more than 10 percent of the false capital contribution or of the amount of the capital contribution surreptitiously withdrawn.

Where a unit commits the crime as mentioned in the preceding paragraph, it shall be fined, and the persons who are directly in charge and the other persons who are directly responsible for the crime shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention.