Where for not more than ten percent of the amount of tax payable, the tax authorities shall pursue the payment of the tax evaded and impose a fine of not more than five times the amount of tax evaded.

• 偷税数额不满一万元或者偷税数额占应纳税额不到百分之十的，由税务机关追缴其偷税款，处以偷税数额五倍以下的罚款。