科教用地被用于生产经营，这公司IPO！法律规定的责任是什么？

Core Viewpoint - The company, Jiangsu Jingchuang Electric Co., Ltd., has applied for an IPO on the Beijing Stock Exchange, focusing on the development, production, and sales of cold chain equipment and related monitoring instruments, while also providing IoT and cloud-based solutions [2][3]. Group 1: Company Overview - The company specializes in cold chain equipment smart controllers, pharmaceutical and food cold chain monitoring recorders, heat pump testing instruments, and environmental particulate matter detection instruments [2][3]. - The company was listed on the New Third Board on June 6, 2023, with a registered capital of 43.39 million yuan [3]. - The major shareholder, Li Chaofei, holds 44.66% of the shares, while the controlling family collectively owns 79.70% [3]. Group 2: Financial Performance - The company reported revenues of 396.34 million yuan in 2022, 434.50 million yuan in 2023, and projected 498.80 million yuan in 2024, indicating a growth trend [3][4]. - The net profit for the same years was 48.74 million yuan, 55.36 million yuan, and projected 58.91 million yuan, respectively [4]. - The company achieved a revenue increase of 6.83% and a net profit increase of 16.13% in the first half of 2025 compared to the same period in 2024 [3]. Group 3: Land Use Issues - The company owns two plots of land totaling 75,028.84 square meters, with one plot of 57,778.44 square meters previously used for production despite being designated for educational purposes [5][6]. - The company completed rectification of the land use discrepancy by November 26, 2024, obtaining a new land use certificate [5]. - The company has committed to covering any potential costs arising from the land use discrepancies, including relocation and fines [6]. Group 4: Legal and Compliance Matters - The company faces potential fines ranging from 577,844 yuan to 2,888,922 yuan for the illegal use of land, as stipulated by the Land Management Law [12]. - The local government has not enforced penalties despite the company's non-compliance, raising questions about regulatory oversight [13]. - The company has been questioned during the IPO review process regarding the legality of its land use [10][11].