Article 76 establishes the penalties for a taxpayer's failure to adhere to the declaration filing provisions specified in Article 60(a, b, d, and f). A general fine of 1% of gross income is stipulated, capped at a maximum of 20,000 riyals. For late filing, a tiered penalty system replaces this fine if it results in a higher amount. This structure imposes a fine based on the unpaid tax, escalating with the delay: 5% for up to 30 days, 10% for 31-90 days, 20% for 91-365 days, and 25% for delays exceeding one year. 'Unpaid tax' is defined as the shortfall between the tax due and the tax paid by the legal deadline.