A person who commits any of the following acts shall be punished by imprisonment for not less than one year and not more than three years, and by a fine of not less than OMR 5,000 and not more than OMR 20,000, or by either penalty: 1. Failure to comply with Article 15 of this Law. 2. Intentional refusal to register with the Authority. 3. Intentional failure to include in a tax return the true particulars of the categories, quantities or value of excise goods or the tax due on them. 4. Submission of forged tax returns, documents or records for the purpose of evading all or part of the tax. 5. Intentional destruction, concealment or disposal of documents, records, accounts, statements or other materials requested by the Authority under this Law, where the destruction, concealment or disposal occurs within one year after receipt of the Authority's notice. 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.