e) Very big illicit profits are gained; f) Very serious consequences are caused; g) Dangerous recidivism. 3. Committing the crimes in one of the following circumstances, the offenders shall be sentenced to between eight and fifteen years of imprisonment: a) The speculated goods are in particularly great quantity; b) Particularly big illegal profits are gained; c) Particularly serious consequences are caused. 4. The offenders may also be subject to a fine of between three million dong and thirty million dong, the ban from holding certain posts, practicing certain occupations or doing certain jobs for one to five years. Article 161.- Tax evasion 1. Those who evade tax in the amount of between fifty million dong and one hundred and fifty million dong or who have already been administratively sanctioned for tax evasion or already sentenced for this crime or for any of the crimes defined in Articles 153, 154, 155, 156, 157, 158, 159, 160, 164, 193, 194, 195, 196, 230, 232, 233, 236 and 238 of this Code, have not yet been entitled to criminal record remission but repeat their violations, shall be subject to a fine of between one time and five times the evaded tax amount or to non-custodial reform for up to two years. 2. Evading tax in the amount of between one hundred million dong and under five hundred million dong or repeating such crime, the offenders shall be subject to a fine of between one time and five times the evaded tax amount or to a prison term of between six months and three years. 3. Evading tax in the amount of five hundred million dong or more or in other particularly serious circumstances, the offenders shall be sentenced to between two years and seven years of imprisonment. 4. The offenders may also be subject to a fine of between one time and three times the evaded tax amount. Article 162.- Deceiving customers 1. Those who, in goods purchase or sale, trickily weigh, measure, calculate or fraudulently exchange goods or employ other deceitful ploys, causing serious loss to customers, or who have already been administratively sanctioned for such acts or