(Selected from the translated work titled The Criminal Law of the People's Republic of China, authored by Robert Zhang and Steve Li, criminal defense lawyers registered in Shanghai, China.)
Article 139 [Causing a Fire Accident, and Failing to Report or Falsely Reporting an Accident] A directly responsible individual who violates fire control regulations and refuses to take corrective measures as required by the fire control supervision authority, causing a major accident with major casualties, shall be sentenced to imprisonment of not more than three years or custody, or to imprisonment of not less than three years but not more than seven years if the consequences are particularly serious. Article 139A The person responsible for reporting accidents who fails to report an accident after its occurrence or provides a false report, causing delay in accident rescue, shall be sentenced to imprisonment of not more than three years or custody if the offense is committed under serious circumstances, or to imprisonment of not less than three years but not more than seven year if the offense is committed under particularly serious circumstances.