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Where the case is serious, the taxpayer shall be subject to imprisonment for a term of over three years but not more than seven years as well as a fine of not more than five times the amount of tax the taxpayer has refused to pay.
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释义
情节严重的,处三年以上七年以下有期徒刑,并处拒缴税款五倍以下的罚金。
以上内容独家创作,受著作权保护,侵权必究
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