Legal Basis: Interpretation of the Supreme People's Court and the Supreme People's Procuratorate on Several Issues Concerning the Specific Application of Laws in Handling Criminal Cases of Illegal Production and Sale of Tobacco Monopoly Products Article 2 The tobacco monopoly products such as fake and shoddy cigarettes and cigars have not been sold, and the value of the goods has reached more than three times the threshold for conviction of sales amount stipulated in Article 140 of the Criminal Law, or the sales amount has not reached 50,000 yuan, but the total value with unsold goods has reached more than 150,000 yuan. Convicted and punished for the crime of producing and selling fake and inferior products (attempted). If the amount of sales and the value of unsold goods reach different legal punishment ranges or both reach the same legal punishment range, a heavier punishment shall be given as appropriate within the legal punishment range with heavier punishment. If the sales price of seized unsold counterfeit cigarettes and cigars can be ascertained, it shall be calculated according to the actual sales price. If the actual sales price cannot be ascertained, if there is a brand, it shall be calculated according to the retail price issued by the provincial tobacco monopoly administration department where the brand cigarettes and cigars are seized; If there is no brand, it shall be calculated according to the average retail price of cigarettes in the previous year issued by the provincial tobacco monopoly administrative department at the place where it was seized.
Article 225 of the Criminal Law of People's Republic of China (PRC), in violation of state regulations, commits one of the following illegal business operations, disrupting market order, and if the circumstances are serious, shall 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 one time but not more than five times the illegal income; If the circumstances are especially serious, he shall be sentenced to fixed-term imprisonment of not less than five years, and shall also be fined not less than one time but not more than five times his illegal income or his property shall be confiscated: (1) dealing in franchise, monopoly goods or other commodities whose business 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; (three) without the approval of the relevant competent departments of the state, illegally engaged in securities, futures, insurance business, or illegally engaged in fund payment and settlement business; (four) other illegal business activities that seriously disrupt the market order.