Article 23 defines tax evasion under the GCC Common Excise Tax Agreement. It specifies acts constituting evasion, such as moving Excise Goods into or out of a Member State without paying the Due Tax or contrary to legal prohibitions. It also includes the production, possession, transport, or receipt of untaxed Excise Goods with intent to avoid payment. Submitting incorrect, falsified documents, returns, or records, or using false marks to evade tax or wrongly claim refunds is also deemed tax evasion. The Article explicitly authorises each Member State to define other cases of tax evasion and to determine its own penalties.