Section 6. Offenses Against Tax Collection and Management
1.Article 201. Tax payers found guilty of forging, altering, concealing, or indiscriminately destroying accounts books, entry proofs, or making unsubstantiated expenditures, or failing to enter or enter lower income items, or failing to submit tax returns after being notified by the tax authorities, or submitting a false return, or failing to pay taxes or pay less, or evading taxes exceeding 10 percent but less than 30 percent of payable taxes, or evading taxes again after two administrative sanctions for tax evasion, shall be punished with imprisonment or criminal detention of less than three years, with a fine of over 100 percent but less than 500 percent of the evaded tax amount; for cases with evaded tax amount exceeding 30 percent of payable taxes, or exceeding 100,000 yuan, with imprisonment of over three years but less than seven years, with a fine of over 100 percent but less than 500 percent of the evaded tax amount.
2.Withholding agents using the preceding means to refuse payment and full payment of withheld or collected taxes, which are over 10 percent of payable taxes or over 10,000 yuan, shall be punished in accordance with the preceding paragraph.
3.Multiple commissions of the acts mentioned in the two preceding paragraphs without detection shall be calculated on an accumulated basis.
Article 203. Taxpayers who fail to settle payable taxes, or transfer or conceal property resulting in tax organs being unable to recover the owed taxes of over 10,000 yuan but less than 100,000 yuan, shall be punished with imprisonment or criminal detention of less than three years, with a fine or a separately imposed fine of over 100 percent and less than 500 percent of the unsettled amount; if the amount in question exceeds 100,000 yuan, with imprisonment of over three years but less than seven years, with a fine of over 100 percent but less than 500 percent of the unsettled amount.