Article 44 of the KSA VAT Law addresses penalties for tax evasion specifically related to the issuance of tax invoices by unauthorised persons. It stipulates that any individual or entity not registered for VAT that issues a Tax Invoice will be subject to a financial penalty. The fine imposed can reach a maximum of one hundred thousand (100,000) Saudi Riyals. This provision is enforced without prejudice to any more severe penalties that may be prescribed under any other applicable laws, ensuring the integrity of the tax system and deterring the fraudulent issuance of tax-related documents.