where the circumstances are serious, a fine of not less than one time but not more than three times the amount defrauded shall be imposed by administrative department of labor security.

No matter which style a mausoleum was, it was built by mobilizing large amount of material and labor force, reflecting the material and moral civilization at that time.

Both the job and the study options require the same amount of time each week - that is, the two competing options are equal in regards to time (labor).