A person shall be punished by imprisonment for not less than two months and not more than one year, and by a fine of not less than OMR 1,000 and not more than OMR 10,000, or by either penalty, in any of the following cases: 1. A registrant intentionally refuses to identify the responsible person. 2. The responsible person intentionally fails to notify the Authority and obtain its approval to appoint another responsible person during an absence exceeding 90 days. 3. The responsible person intentionally fails to attend when requested by the Authority. 4. Excise goods are released from a tax warehouse without payment of the tax due. 5. A licensee intentionally fails to inspect excise goods when received and before they are deposited or stored in the tax warehouse, or fails to safeguard them. 6. A registrant fails to keep orderly accounting records and books in accordance with Article 33 of this Law. 7. A person carries out any act, measure or omission that obstructs Authority employees, or persons engaged by them, from performing their statutory functions and duties. 8. A person intentionally fails to submit the tax return required by Article 29 of this Law for any tax period. 9. A person breaks or removes seals or identifying marks contrary to Article 43(1) of this Law. For a repeat offence, the court may double the fine and increase the statutory maximum term of imprisonment by no more than one half.
Interpretation and application must be checked against the official Arabic text and the current version.