The Chairman may impose an administrative fine of not less than OMR 1,000 and not more than OMR 10,000 in the following cases: 1. Obtaining a Tax refund on the basis of incorrect documents or data. 2. Moving Excise Goods under a Tax-suspension arrangement without the Authority's approval. 3. Possessing Excise Goods released for consumption on which Tax has not been paid. 4. Using unlawful methods, means or techniques to evade all or part of the Tax.
Interpretation and application must be checked against the official Arabic text and the current version.