【正文】 p enterprise after paying off the debts。 and (6) participating in civil proceedings on behalf of the partnership enterprise. Article 61 After payment of liquidation expenses with the property of the partnership enterprise, repayment shall be made in the following order: (1)wages and labour insurance premiums owed by the partnership enterprise to its employees。 (2) taxes owed by the partnership enterprise。 (3) debts of the partnership enterprise。 and (4) return of the partners39。 capital contributions. Where there is still residual property after repayment is made with the property of the partnership enterprise in accordance with the order mentioned above, it shall be distributed according to the proportions provided for in the first paragraph of Article 32 of this Law. Article 62 Where all of the property of a partnership enterprise is insufficient to pay off its debts during liquidation, the matter shall be dealt with in accordance with the provisions of Articles 39 and 40 of this Law. Article 63 After a partnership enterprise is dissolved, the former partners shall still be jointly and severally liable for the debts of the partnership enterprise incurred during the period of its existence, however, such liability lapses if the creditor does not make a claim against the debtor within five years. Article 64 Upon conclusion of liquidation, a liquidation report shall be prepared which shall, subject to the signing or affixing seals by all the partners, be submitted within 15 days to the enterprise registration authority for procedures of canceling the registration of the partnership enterprise. Chapter VIII Legal Liability Article 65 Where an enterprise, in violation of the provisions of this Law, obtains its registration by submitting falsified documents or resorting to other fraudulent means, it shall be ordered to make rectification and may be fined not more than 5,000 yuan。 if the case is serious, the registration of the enterprise shall be revoked. Article 66 Whoever, in violation of the provisions of this Law, indicates the words limited or limited liability in the name of a partnership enterprise shall be ordered to make rectification within a time limit and may be punished with a fine of not more than 2,000 yuan. Article 67 Whoever, in violation of the provisions of this Law, engages in business activities in the name of a partnership enterprise without obtaining a business license according to law shall be ordered to stop the business activities and may be punished with a fine of not more than 5,000 yuan. Where a partnership enterprise fails to go through the procedures for changing its registration when the registered particulars are modified, it shall be ordered to have the modifications registered within a time limit。 if it fails to do so before expiration of the time limit, it shall be punished with a fine of not more than 2,000 yuan. Article 68 Where a partner, in his management of the affairs of the partnership enterprise, takes into his own possession the interests that should go to the partnership enterprise or seizes the property of the partnership enterprise by other means, he shall be ordered to return such interests and property to the partnership enterprise。 if he causes losses to the partnership enterprise or other partners, he shall be liable for pensation according to law。 if a crime is constituted, criminal responsibility shall be investigated in accordance with law. Article 69 Where a partner manages, without authorization, the affairs which may be managed by a partner only with the consent of all the partners as provided for in this Law or the partnership agreement and thus causes losses to the partnership enterprise or other partners, he shall be liable for pensation in accordance with law. Article 70 Where a partner who does not have the power to manage the affairs of the partnership enterprise manages the affairs without authorization and thus causes losses to the enterprise or other partners, he shall be liable for pensation in accordance with law. Article 71 Where a partner, in violation of the provisions of Article 30 of this Law, engages in business in petition with the partnership enterprise in which he is a partner or conducts business transactions with the partnership enterprise in which he is a partner and thus causes losses to the enterprise or other partners, he shall be liable for pensation in accordance with law. Article 72 Where an employee of a partnership enterprise, by taking advantage of his post, unlawfully takes into his possession the property or things of value of the enterprise or appropriates the funds of the enterprise for personal use, he shall bear civil liability according to law。 if a crime is constituted, criminal responsibility shall be investigated in accordance with law. Article 73 Where a liquidator fails to submit a liquidation report to the enterprise registration authority in accordance with the provisions of this Law, or submits a liquidation report but conceals important facts or omits major information, he shall be ordered to make rectification. Article 74 Where a partner who serves as a liquidator seeks unlawful earnings or seizes the property of the partnership enterprise while managing the affairs of liquidation, he shall be ordered to return such earnings or seized property to the enterprise。 if a crime is constituted, criminal responsibility shall be investigated in accordance with law. Where a liquidator entrusted by the partners mits the acts mentioned in the preceding paragraph, he shall be ordered to return such earnings or seized property to the partnership enterprise and be liable for pensation in accordance with law。 if a crime is constituted, criminal responsibility shall be investigated in accordance with law. Article 75 Where a liquidator, in violation of the provisions of this Law, c