lThose who commit this crime shall be sentenced to fixed-term imprisonment of not more than three years, detention or public surveillance, and shall also, or shall only, be fined;
2If the amount involved is huge or there are other serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than ten years and shall also be fined;
3If the amount is particularly huge or there are other particularly serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than ten years or life imprisonment, and shall also be fined or have his property confiscated.