Article 66 establishes the right of a person to appeal against a penalty decision issued against them. The process for such an appeal is governed by the 'Rules of Procedure of the Committees for the Resolution of Tax Violations and Disputes'. The article specifies that if an appeal relates to an assessment decision, it does not suspend the taxpayer's obligation to pay the uncontested portion of the tax due under the law. This ensures that undisputed tax liabilities are settled promptly while the contested elements are under review by the relevant dispute resolution committees.