Article 40 of the KSA Value Added Tax Law establishes the specific financial penalties for acts of tax evasion. This provision stipulates that any instance of tax evasion will be punishable by a monetary fine. The article sets a clear range for this penalty to ensure proportionality and deterrence. The minimum fine shall not be less than the total amount of the tax that was due. The maximum penalty is capped at an amount equivalent to three times the value of the goods or services that were the subject of the tax evasion, providing a significant deterrent against non-compliance.