第四十八条由于不可抗拒的原因而违反《外国人入境出境管理法》及本实施细则的，可免于处罚。
Article 48 Whoever out of force majeure ACTS in contravention of the Law on the Entry and Exit of Aliens and the present Rules may be exempted from penalties.
完善并推行制定处罚自由裁量权行使细则的做法；
Perfect and push the practice of constitute free administrative punishment judgement rights applied rule;
第一百一十九条外资金融机构违反本细则的，中国银监会按照《条例》和其他有关规定对其进行处罚。
Article 119 the CBRC shall penalize those foreign-funded financial institutions in violation of the rules in accordance with the regulation and other related rules and regulations.
尚不构成犯罪的，由海关依照《海关法》和行政处罚实施细则的规定处理。
Smuggling cases that are not serious enough to become criminal shall be handled in accordance with the Customs Law and the Regulations for Imposing Administrative Penalties Under the Customs Law.
伪造印花税票的，适用《税收征管法实施细则》第九十一条的处罚规定。
The punitive provisions in Article 91 of the DRILATC shall be applicable, if a taxpayer counterfeits fiscal stamps.
伪造印花税票的，适用《税收征管法实施细则》第九十一条的处罚规定。
The punitive provisions in Article 91 of the DRILATC shall be applicable, if a taxpayer counterfeits fiscal stamps.
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