legal ground
Article 60 of the Measures for the Administration of Information Disclosure of Listed Companies
If a listed company fails to formulate a management system for information disclosure affairs of listed companies in accordance with the provisions of these Measures, the China Securities Regulatory Commission shall order it to make corrections. Refuses to correct, the China Securities Regulatory Commission shall give a warning and impose a fine.
Article 61
If the information disclosure obligor fails to fulfill the obligation of information disclosure within the prescribed time limit, or there are false records, misleading statements or major omissions in the information disclosed, the China Securities Regulatory Commission shall impose penalties in accordance with Article 193 of the Securities Law.