2024/9/2 凌晨12:25 Criminal Law of the People's Republic of China accordance with the provisions in the preceding paragraph. Article 189 An employee of a bank or any other financial institution who, in dealing with instruments, accepts, pays for, or provides a guarantee for negotiable instruments which do not conform to the provisions in the Law on Negotiable Instruments, thereby causing heavy losses, shall be sentenced to fixed-term imprisonment of not more than 5 years or short-term custody. Where extremely heavy losses are caused, the offender shall be sentenced to fixed-term imprisonment of not less than 5 years. An entity committing a crime as prescribed in the preceding paragraph shall be fined, and the directly responsible persons in charge and other directly responsible persons shall be punished in accordance with the provisions in the preceding paragraph. Article 190 A company, an enterprise, or any other entity that, in violation of the relevant state regulations, deposits foreign exchange overseas without authorization, or illegally transfers foreign exchange overseas, where the amount involved is relatively large, shall be fined not less than 5 percent but not more than 30 percent of the amount of the evaded foreign exchange, and the directly responsible persons in charge and other directly responsible persons shall be sentenced to fixed-term imprisonment of not more than 5 years or short-term custody. Where the amount is large or there are other serious circumstances, the entity shall be fined not less than 5 percent but not more than 30 percent of the amount of the evaded foreign exchange, and the directly responsible persons in charge and other directly responsible persons shall be sentenced to fixed-term imprisonment of not less than 5 years. Article 191 Where a person commits any of the following acts to cover up or conceal the source or nature of the gains, as well as the proceeds derived therefrom, of drug-related crime, organized crime of a gang nature, crime of terrorism, crime of smuggling, crime of corruption or bribery, crime of undermining the order of financial management, or crime of financial fraud, the aforesaid criminal gains and proceeds derived therefrom shall be confiscated and in the meantime, the offender shall be sentenced to fixed-term imprisonment of not more than 5 years or short-term custody, and concurrently, a fine, or shall be sentenced to a fine only. Where the circumstances are serious, the offender shall be sentenced to fixed-term imprisonment of not less than 5 years but not more than 10 years, and concurrently, a fine: (1) providing bank accounts; (2) converting property into cash, negotiable instruments, or securities; (3) transferring funds by remittance or in any other manner of payment and settlement; (4) transferring assets across the border; or (5) covering up or concealing, by any other means, the source and nature of criminal gains and proceeds. An entity committing a crime as prescribed in the preceding paragraph shall be fined, and the directly responsible persons in charge and other directly responsible persons shall be punished in accordance with the provisions in the preceding paragraph. en.npc.gov.cn.cdurl.cn/2020-12/26/c_921604_10.htm 9/17