CRIMES OF INFRINGING UPON THE ECONOMIC MANAGEMENT ORDER
Article 166.- Establishing illegal funds
1. Those who abuse their positions and/or powers to set up an illegal fund valued at between fifty million dong and under two hundred million dong and have used such fund, causing serious consequences, or who have already been disciplined or administratively sanctioned for such acts but continue to commit them, shall be subject to non-custodial reform for up to three years or a prison term of between one and five years.
2. Committing the crime in one of the following circumstances, the offenders shall be sentenced to between three and seven years of imprisonment:
a) Employing perfidious tricks to escape the control;
b) To commit other crimes;
c) The illegal fund is valued at between two hundred million dong and under five hundred million dong;
d) Causing very serious consequences.
3. Committing the crime in one of the following circumstances, the offenders shall be sentenced to between six and ten years of imprisonment:
a) The illegal fund is valued between five hundred million dong and under one billion dong;
b) Causing particularly serious consequences.
4. Committing the crime in case where the illegal fund has the value of one billion dong or more, the offenders shall be sentenced to between eight and fifteen years of imprisonment.
5. The offenders shall also be banned from holding certain posts, practicing certain occupations or doing certain jobs for one to five years, and may be subject to a fine of between five million dong and thirty million dong.
VietNam-Penal Code, Art. 166-1999-eng (text in English, PDF)
VietNam-Penal Code, Art. 166-1999-fra (text in French, PDF)
link to the complete text of the Penal Code, in English: VietNam-Penal Code-1999-eng
link to the complete text of the Penal Code, in French: VietNam-Penal Code-1999-fra