b) Loaning, borrowing and/or renting property of other persons or receiving property of other person through contractual forms then using such property for illegal purposes, thus being incapable of returning such property. 2. Committing the crime in one of the following circumstances, the offenders shall be sentenced to between two and seven years of imprisonment: a) In an organized manner; b) Abusing positions and/or powers or abusing the names of agencies or organizations; c) Employing perfidious tricks; d) Appropriating property valued between over fifty million dong and under two hundred million dong; e) Dangerous recidivism; f) 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) Appropriating property valued between two hundred million dong and under five hundred million dong; b) 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 or life imprisonment: a) Appropriating property valued at five hundred million dong or higher; b) Causing particularly serious consequences. 5. The offenders may also be subject to a fine of between ten million dong and one hundred million dong, to a ban from holding certain posts, practicing certain occupations or doing certain jobs for one to five years and the confiscation of part or whole of property or either of these two penalties. Article 141.- Illegally holding property 1. Those who deliberately refuse to return to the lawful owners or managers or to surrender to responsible authorities property valued between five million dong and two hundred million dong, antiques or objects of historical and/or cultural value mistakenly assigned to them or discovered or found by them, after the lawful owners