第二百零七条：制作虚假的招股说明书、认股书、公司债券募集办法发行股票或者公司债券的，责令停止发行，退还所募资金及其利息，处以非法募集资金金额百分之一以上百分之五以下的罚款。构成犯罪的，依法追究刑事责任。

　　Article 207 In the case of issue of company shares or bonds， where the prospectus， subscription form， or plan for company bonds offer is falsely prepared， the issuing activities shall be ordered to cease， and an order shall be issued for the return of the proceeds received together with interest thereon， and a fine of not less than 1 percent but not more than 5 percent of the proceeds illegally received shall be imposed. Where such action constitutes a crime， criminal liability shall be imposed in accordance with the law.

　　第二百零八条：公司的发起人、股东未交付货币、实物或者未转移财产权，虚假出资，欺骗债权人和社会公众的，责令改正，处以虚假出资金额百分之五以上百分之十以下的罚款。构成犯罪的，依法追究刑事责任。

　　Article 208 In the case of capital contribution， where the sponsors or shareholders falsify capital contribution by failing to pay money， to deliver tangible goods or to transfer property rights， thus defrauding the creditors or the public， rectification shall be ordered， and such persons shall be fined not less than 5 percent but not more than 10 percent of the amount of capital contribution falsified. Where such action constitutes a crime， criminal liability shall be imposed in accordance with the law.

　　第二百零九条：公司的发起人、股东在公司成立后，抽逃其出资的，责令改正，处以所抽逃出资金额百分之五以上百分之十以下的罚款。构成犯罪的，依法追究刑事责任。

　　Article 209 Where the sponsors or shareholders of a company withdraw their capital contribution after the establishment of the company， they shall be ordered to make rectification， and such persons shall be fined not less than 5 percent but not more than 10 percent of the amount of capital contribution withdrawn. Where such action constitutes a crime， criminal liability shall be imposed in accordance with the law.

　　第二百一十条：未经本法规定的有关主管部门的批准，擅自发行股票或者公司债券的，责令停止发行，退还所募资金及其利息，处以非法所募资金金额百分之一以上百分之五以下的罚款。构成犯罪的，依法追究刑事责任。

　　Article 210 Where a company issues company shares or bonds on its own without approval by the appropriate authorities provided for herein， the issuing activities shall be ordered to cease， and the proceeds received， together with interest thereon， shall be returned， and a fine of not less than 1 percent but not more than 5 percent of the proceeds illegally received shall be imposed. Where such action constitutes a crime， criminal liability shall be imposed in accordance with the law.

　　第二百一十一条：公司违反本法规定，在法定的会计帐册以外另立会计帐册的，责令改正，处以一万元以上十万元以下的罚款。构成犯罪的，依法追究刑事责任。

　　Article 211 Where a company， in violation hereof， establishes another set of accounting books besides those prescribed by law， it shall be ordered to make rectification， and the company shall be fined not less than 10，000 Yuan but not more than 100，000 Yuan. Where such action constitutes a crime， criminal liability shall be imposed in accordance with the law.

　　将公司资产以任何个人名义开立帐户存储的，没收违法所得，并处以违法所得一倍以上五倍以下的罚款。构成犯罪的，依法追究刑事责任。

　　Where company assets are deposited into an account established under an individual's name， the illegal gain shall be confiscated， and a fine of not less than 2 times but not more than 5 times of the illegal gain shall be imposed. Where such action constitutes a crime， criminal liability shall be imposed in accordance with the law.

　　第二百一十二条：公司向股东和社会公众提供虚假的或者隐瞒重要事实的财务会计报告的，对直接负责的主管人员和其他直接责任人员处以一万元以上十万元以下的罚款。构成犯罪的，依法追究刑事责任。

　　Article 212 Where a company provides to its shareholders and the public financial and accounting reports which are false or which conceal material facts， a fine of not less than 10，000 Yuan but not more than 100，000 Yuan shall be imposed on the supervisor directly in charge and the other person（s） directly responsible. Where such action constitutes a crime， criminal liability shall be imposed in accordance with the law.

　　第二百一十三条：违反本法规定，将国有资产低价折股、低价出售或者无偿分给个人的，对直接负责的主管人员和其他直接责任人员依法给予行政处分。构成犯罪的，依法追究刑事责任。

　　Article 213 Where， in violation hereof， state-owned assets are converted into shares at low prices or sold to individuals at low prices， or distributed to individuals without compensation， administrative penalty shall be imposed on the supervisor directly in charge and the other person（s） directly responsible. Where such action constitutes a crime， criminal liability shall be imposed in accordance with the law.

　　第二百一十四条：董事、监事、经理利用职权收受贿赂、其他非法收入或者侵占公司财产的，没收违法所得，责令退还公司财产，由公司给予处分。构成犯罪的，依法追究刑事责任。