If the means of obtaining oil is illegal, and the smuggled goods and articles evade a large amount of tax payable, or if they are smuggled again after being given a second administrative punishment for smuggling within one year, 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 tax payable;
Whoever smuggles goods and articles and evades the tax payable is huge or there are other serious circumstances, shall be sentenced to fixed-term imprisonment of not less than three years but not more than ten years, and shall also be fined not less than one time but not more than five times the tax payable;
Whoever smuggles goods and articles and evades the tax payable is especially huge or has other especially serious circumstances 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 tax payable, or his property shall be confiscated.
Extended data:
According to the provisions of Article 225 of the Criminal Law of People's Republic of China (PRC), anyone who violates state regulations and commits one of the following illegal business operations and disrupts market order, if the circumstances are serious, shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention.
1. Operating franchised or monopolized commodities or other commodities whose operation is restricted by laws and administrative regulations without permission.
2. Buying and selling import and export licenses, import and export certificates of origin and other business licenses or approval documents stipulated by laws and administrative regulations.
3, without the approval of the relevant competent departments of the state, illegally engaged in securities, futures or insurance business, or illegally engaged in fund settlement business; Engaging in other illegal business activities, disrupting market order and serious acts.
China People's Congress Network-People's Republic of China (PRC) Criminal Law (Revised Edition)