How to sentence for the crime of material misrepresentation in the issuance of supporting documents

The crime of material misrepresentation in the issuance of supporting documents shall be sentenced in accordance with the following rules: The court shall sentence a sentence of not more than three years imprisonment or short-term detention and/or a fine. The subject constituting the crime is a special subject, that is, the personnel of an intermediary organization that undertakes duties such as asset assessment, capital verification, verification, accounting, auditing, legal services, sponsorship, safety assessment, environmental impact assessment, and environmental monitoring.

Legal basisArticle 14 of the Criminal Law of the People's Republic of China.

Intentional crimes are committed when one clearly knows that one's conduct will have a result that is harmful to society, and hopes or allows such a result to occur, thus constituting a crime.

Those who commit intentional crimes shall bear criminal responsibility.

Article 229, paragraph 3.

Where the persons provided for in the first paragraph are seriously irresponsible, and the supporting documents issued are seriously untrue, causing serious consequences, they are to be sentenced to up to three years imprisonment or short-term detention and/or a fine.

Generally, the sentence for the crime of major misrepresentation in the reading of manuscripts and supporting documents is as follows: Personnel of intermediary organizations that undertake duties such as asset appraisal, capital verification, and verification, who are seriously irresponsible, and who issue major inaccuracies in the supporting documents, causing serious consequences, shall be sentenced to fixed-term imprisonment of not more than three years or short-term detention, and/or a fine.

Legal basis] Article 229 of the Criminal Law.

Personnel of intermediary organizations undertaking duties such as asset assessment, capital verification, verification, accounting, auditing, legal services, sponsorship, safety assessment, environmental impact assessment, and environmental monitoring intentionally provide false supporting documents, and the circumstances are serious, are to be sentenced to up to five years imprisonment or short-term detention and a concurrent fine; In any of the following circumstances, a sentence of between 5 and 10 years imprisonment and a concurrent fine is to be given:

1) Providing false asset appraisal, accounting, auditing, legal services, sponsorship and other supporting documents related to the issuance, and the circumstances are particularly serious;

2) Providing false supporting documents such as asset appraisal, accounting, and auditing related to major asset transactions, where the circumstances are particularly serious.

Where the persons provided for in the first paragraph are seriously irresponsible, and the supporting documents issued are seriously untrue, causing serious consequences, they are to be sentenced to up to three years imprisonment or short-term detention, and/or a fine for those who are coarse and filial.

Legal analysis: Whoever commits this crime shall be sentenced to fixed-term imprisonment of not more than 3 years or short-term detention and/or a fine. If the unit commits this crime, it shall be fined

The directly responsible managers and other directly responsible personnel are to be punished in accordance with the above provisions. Legal basis: Article 229 of the Criminal Law of the People's Republic of China: Personnel of intermediary organizations undertaking duties such as asset assessment, capital verification, verification, accounting, auditing, legal services, sponsorship, safety assessment, environmental impact assessment, and environmental monitoring who intentionally provide false supporting documents, and the circumstances are serious, are to be sentenced to up to five years imprisonment or short-term detention and a concurrent fine; In any of the following circumstances, a sentence of between 5 and 10 years imprisonment and a concurrent fine is to be given:

1) Providing false asset appraisal, accounting, auditing, legal services, sponsorship and other supporting documents related to the issuance, and the circumstances are particularly serious; (2) Providing false asset appraisal, accounting, auditing, and other supporting documents related to major transactions of surplus assets, where the circumstances are particularly serious; (3) Providing false safety assessments, environmental impact assessments, and other supporting documents in major projects or projects involving public safety, causing particularly heavy losses to public property and the interests of the state and the people. Where there is conduct in the preceding paragraph, and at the same time soliciting other people's property or illegally accepting other people's property constitutes a crime, follow the provisions for the heavier punishment at trial and sentencing. Where the persons provided for in the first paragraph are seriously irresponsible, and the supporting documents issued are seriously untrue, causing serious consequences, they are to be sentenced to up to three years imprisonment or short-term detention, and/or a fine.