If a child is born in violation of the law, social maintenance fees shall be collected in accordance with the following provisions:
 （1） If the first child does not conform to the regulations, it shall be charged at 6 to 8 times of the base number;
 （2） If the first child is born without going through the marriage registration procedures, it shall be levied at 3 to 4 times of the tax base; If the marriage registration conditions are met and the marriage registration formalities are completed within 3 months after giving birth, the social maintenance fee will be exempted;
 （3） If a person with a spouse gives birth to the first child with another person, it shall be levied at 9 to 10 times of the base number;
 （4） If the specified conditions and interval for reproduction are met but the reproduction is not approved, it shall be levied at the rate of one time of the tax base; If it meets the specified conditions for rebirth but does not give birth at the interval, it shall be levied at twice the base number of taxation;
 （5） If the child does not conform to the regulations and has more than a second child, the social maintenance fee shall be doubled for each child. If one party is a rural population, and the other party is an urban population, the social maintenance fee shall be calculated and levied based on the per capita disposable income of the city where the urban population is located in the previous year. If a child does not conform to the regulations, in addition to collecting social maintenance fees according to the regulations, if he is a state functionary, he shall also be given administrative sanctions; Other personnel shall also be given disciplinary punishment by their units or organizations.