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Article 90 In the event of an accident, in addition to requiring the responsible entity to assume corresponding compensation and other liabilities in accordance with the law, a fine shall be imposed in accordance with the following provisions: (1) In the case of a minor accident, a fine of not less than 100,000 yuan but not more than 200,000 yuan shall be imposed； (II) In the event of a major accident, a fine of not less than 200,000 yuan but not more than 500,000 yuan shall be imposed ； (III) In the event of a major accident, a fine of not less than 500,000 yuan but not more than 2 million yuan shall be imposed. Interpretation of the provision: This article deals with the legal responsibilities of entities that are liable for accidents involving special equipment. In accordance with the provisions of this law, the entities responsible for the production, operation, and use of special equipment are the main parties accountable for the safe production of such equipment. The so-called “responsible entity” refers to the entity that is liable for the occurrence of an accident involving special equipment, as it failed to fulfill its corresponding responsibilities for the safe management of such equipment, thereby leading to the accident. The factors that lead to accidents involving special equipment can arise in various stages, including the design, manufacturing, installation, repair, modification of such equipment, as well as its operation, use, and maintenance. The failure of special equipment production, operation, and usage units, which are the entities responsible for ensuring the safety of such equipment, to fulfill their safety obligations is one of the main reasons for special equipment accidents in China today. In order to increase the cost of accidents, urge entities responsible for the production, operation, and use of special equipment to earnestly fulfill their safety responsibilities, further improve the safety situation regarding such equipment, and prevent and reduce accidents, it is necessary to hold the parties responsible for these accidents accountable under relevant legal provisions. In accordance with the provisions of this article, if entities responsible for the production, operation, or use of special equipment are at fault for an accident, they shall be fined a substantial amount depending on the severity of the accident that occurred. The higher the level of the accident, the stricter the penalties. Specifically: in the case of a minor accident, a fine of not less than 100,000 yuan but not more than 200,000 yuan shall be imposed ； In the event of a major accident, a fine of not less than 200,000 yuan but not more than 500,000 yuan shall be imposed ； In the event of a major accident, a fine of not less than 500,000 yuan but not more than 2 million yuan shall be imposed. The fines imposed on the entities responsible for accidents of different severity levels are structured in a coherent manner; each level of accident comes with a specific range for the fine amount. The exact amount of the fine is determined by the law enforcement authorities based on factors such as the severity of the accident, the causes of the accident, and the responsibilities of the entities at fault. It should be noted that: 1. This provision is not a simple \"accident penalty\" – that is, a fine is imposed as soon as an accident occurs – but rather a fine is imposed only when the entity responsible for the accident is at fault. The purpose is to increase the cost of accidents and to encourage entities involved in the production, operation, and use of special equipment to strengthen safety measures related to such equipment. 2. In accordance with the provisions in Article 5 of this Law regarding the powers of the departments responsible for the supervision and management of special equipment safety, as well as Article 72 of this Law concerning the entities responsible for investigating special equipment accidents by grade, the enforcement entity specified in this article is the relevant departments responsible for the supervision and management of special equipment safety. 3. In accordance with the provisions of Paragraph 2 of Article 73 and Paragraph 1 of Article 97 of this Law, if a unit responsible for an accident involving special equipment violates the provisions of this Law and causes personal injury or property damage, it shall also bear corresponding civil liability for compensation in accordance with the law. The legal responsibilities for particularly serious accidents shall be implemented in accordance with the regulations of the State Council.