j) Committing the crime more than once; k) Causing serious consequences. 3. Committing the crime in one of the following circumstances, the offenders shall be sentenced to between seven and fifteen years of imprisonment: a) Objects involved are valued at between five hundred million dong and under one billion dong; b) The banned goods are in particularly great quantity; c) Gaining very great illicit profits; d) Causing very serious consequences. 4. Committing the crime in one of the following circumstances, the offenders shall be sentenced to between twelve and twenty years of imprisonment, life imprisonment or capital punishment: a) Objects involved are valued at one billion dong or more; b) Gaining particularly great illicit profits; c) Causing particularly serious consequences. 5. The offenders may also be subject to a fine of between three million dong and thirty million dong, the confiscation of part or whole of property, a ban from holding certain posts, practicing certain occupations or doing certain jobs for one to five years. Article 154.- Illegal cross-border transportation of goods and/or currencies 1. Those who illegally transport across borders any of the following objects shall be subject to a fine of between five million dong and twenty million dong, noncustodial reform for up to two years or a prison term of between three months and two years: a) Goods, Vietnamese currency, foreign currency(ies), precious metals, gemstone valued between one hundred million dong and under three hundred million dong, or under one hundred million dong but the offenders have already been administratively sanctioned for acts defined in this Article or any of Articles 153, 155, 156, 157, 158, 159, 160 and 161 of this Code, or have been sentenced for one of these offenses, not yet entitled to criminal record remission but repeat their violations, if not falling under the cases defined in Articles 193, 194, 195, 196, 230, 232, 233, 236 and 238 of this Code;