Legal basis: Article 177 of the Criminal Law of People's Republic of China (PRC) commits one of the following crimes. Whoever forges or alters financial tickets shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention, and shall also or only be fined not less than 20,000 yuan but not more than 200,000 yuan; If the circumstances are serious, he shall be sentenced to fixed-term imprisonment of not less than five years but not more than ten years, and shall also be fined not less than 50,000 yuan but not more than 500,000 yuan; If the circumstances are especially serious, he shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment, and shall also be fined not less than 50,000 yuan but not more than 500,000 yuan, or his property shall be confiscated: (1) Forging or altering bills of exchange, promissory notes or cheques; (2) Forging or altering other bank settlement vouchers such as entrusted collection vouchers, remittance vouchers and bank deposit vouchers; (3) Forging or altering letters of credit or accompanying documents and documents.