Legal basis: Article 159 of the Criminal Law of People's Republic of China (PRC), if the promoters and shareholders of a company violate the provisions of the Company Law, make false capital contributions by failing to deliver money or goods or transferring property rights, or withdraw their capital contributions after the establishment of the company, the amount is huge, and the consequences are serious or there are other serious circumstances, they shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention, and shall also, or shall only, be fined for false capital contributions or withdrawal of capital contributions of not less than 2% but not more than 10%. Where a unit commits the crime mentioned in the preceding paragraph, it shall be fined, and the persons who are directly in charge and other persons who are directly responsible shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention.