Article 28 details administrative fines for non-compliance with the Bahrain DMTT. Fines include up to BHD 100,000 for registration failures and up to 30% of the tax due for late or incorrect tax returns. Late payments incur a 1% monthly fine, capped at 70% of the Tax Due. Obstructing Bureau employees or failing to maintain records can result in fines up to BHD 50,000. Additionally, the Bureau may publish statements of proven violations after the appeal period expires. These penalties aim to enforce strict adherence to Decree-Law No. 11 of 2024 and OECD Pillar Two standards.