1. Whoever violates the provisions of Article (12) of this Decree-Law shall be punished by a fine of not less than (2%) two percent and not more than (10%) ten percent of the annual total sales of goods or service revenue subject of the violation realized by the violating undertaking in the State during the last ending fiscal year. 2. If the annual total sales or revenue realized by the violating undertaking in the State during the last ending fiscal year cannot be computed, the penalty shall be a fine of not less than (AED 500,000) five hundred thousand dirhams and not more than (AED 5,000,000) five million dirhams.
Interpretation and application must be checked against the official text and current version.