Article 160 Whoever issues shares or company or enterprise bonds by concealing important facts or falsifying major information in the prospectus on share offer, subs cription forms or measures for offer of company or enterprise bonds shall, if the amount
Article 160 Whoever issues shares or company or enterprise bonds by concealing important facts or falsifying major information in the prospectus on share offer, subs cription forms or measures for offer of company or enterprise bonds shall, if the amount
第一百六十条在招股说明书、认股书、公司、企业债券募集办法中隐瞒重要事实或者编造重大虚假内容，发行股票或者公司、企业债券，数额巨大、后果严重或者有其他严重情节的，处五年以下有期徒刑或者拘役，并处或者单处非法募集资金金额百分之一以上百分之五以下罚金。