| 1. | Penalty on intermeddling
擅自处理遗产的罚则 |
| 2. | Breach of arrestment
擅自处理已查封的财产 |
| 3. | 4 disposing of property without authorization after the enterprise is dissolved , disbanded or declared bankrupt
四解散被撤销被宣告破产后，擅自处理财产的 |
| 4. | The ephedrine not exported must not be disposed of without authorization and without the approval of the state department of pharmaceutical administration
未经国家药品管理部门批准，不得擅自处理未出口的麻黄素。 |
| 5. | To deter intermeddling with the estate without lawful authority or reasonable excuse , provisions for criminal offence have been included
有关法例加入了刑事条文，以阻吓任何人在没有合法权限或合理辩解的情况下擅自处理遗产 |
| 6. | To include under the new ordinance a mechanism to exempt persons dealing with small estates from the intermeddling provisions . this represents a balance between safeguarding the interest of the beneficiaries and obviating an unnecessary burden for the personal representative
加设一个豁免处理小额遗产人士擅自处理遗产的刑事责任的机制，藉以在保障受益人的权益和避免为遗产代理人带来不必要的负担之间取得平衡。 |
| 7. | Article 69 if a partner , without authorization , conducts a partnership affair which is subject to consent by all the partners as stipulated herein or in the partnership agreement , and causes loss to the partnership and other partners , such partner shall be liable for damages in accordance with the law
第六十九条合伙人对本法规定或者合伙协议约定必须经全体合伙人同意始得执行的事务，擅自处理，给合伙企业或者其他合伙人造成损失的，依法承担赔偿责任。 |
| 8. | Article 59 should a state department violate the stipulation of article 9 of this law by disposing illicitly of articles that should be auctioned by an auctioneer designated by the people ' s government of a province , an autonomous region or a municipality directly under the central government of by the people ' s government of a city with districts where property lies , relevant presonnel in charge who are held directly responsible and other personnel who are also held directly responsible shall be meted out administrative punishment according to law , and those who have caused losses to the state shall also bear the liability of compensation
第五十九条国家机关违反本法第九条的规定，将应当委托财产所在地的省、自治区、直辖市的人民政府或者设区的市的人民政府指定的拍卖人拍卖的物品擅自处理的，对负有直接责任的主管人员和其他直接责任人员依法给予行政处分，给国家造成损失的，还应当承担赔偿责任。 |
| 9. | Any person who intermeddles i . e . takes possession of or in any way administers any part of the estate of a deceased person or any part of the income of such estate without first delivering to the commissioner of estate duty the relevant affidavit account shall be liable to a penalty of 10 , 000 and to a further penalty equal to three times the amount of duty payable upon the whole estate of the deceased
任何人士如擅自处理死者的遗产即未先行向遗产税署署长递交有关遗产申报誓章遗产呈报表，而占有或以任何方式管理死者遗产的任何部分，或该遗产所得收益的任何部分，可被判罚款10 , 000 ，另加罚相等于死者遗下的全部财产所应缴税款3倍的罚款。 |
| 10. | Any person who intermeddles ( i . e . takes possession of or in any way administers any part of the estate of a deceased person or any part of the income of such estate without first delivering to the commissioner of estate duty the relevant affidavitaccount ) shall be liable to a penalty of $ 10 , 000 and to a further penalty equal to three times the amount of duty payable upon the whole estate of the deceased
任何人士如擅自处理死者的遗产（即未先行向遗产税署署长递交有关遗产申报誓章遗产呈报表，而占有或以任何方式管理死者遗产的任何部分，或该遗产所得收益的任何部分） ，可被判罚款$ 10 , 000 ，另加罚相等于死者遗下的全部财产所应缴税款3倍的罚款。 |
