Article 35 defines tax evasion offenses and their associated criminal penalties under the Bahrain DMTT. Evasion includes intentional failure to register or pay tax, submitting incorrect data, or destroying records to understate profits. Punishment includes imprisonment from three months to five years and fines up to three times the tax due. Legal persons (entities) can be fined up to twice the maximum penalty if crimes are committed in their name. Settlement is possible: paying 100% of the tax before legal proceedings, 150% during, or 175% after a final judgment. These strict measures ensure high compliance with the 15% minimum tax.