Standing Committee of the National People's Congress

“ Any State functionary whose property or expenditure obviously exceeds his lawful income shall, where the difference is large, be ordered to explain the sources of his property; if such person cannot explain the sources, the part that exceeds his lawful income shall be regarded as illegal gains, and he shall be sentenced to a fixed term of imprisonment of not more than five years or criminal detention; if the part that exceeds such person’s lawful income is especially large, he shall be sentenced to a fixed term of imprisonment of not less than five years but not more than ten years. ”

“ Any person who has committed the acts mentioned in the first paragraph, but has paid the taxes in arrears and the surcharge thereon upon receipt of a recovery notice issued by the tax authorities in accordance with the law, and has been subject to administrative penalty, shall not be investigated for criminal responsibility unless the person has been previously undergone criminal punishment or imposed twice or more administrative sanctions by the tax authorities due to tax evasion within the last five years. ”