Article 46 of the KSA Value Added Tax Law addresses the application of fines and penalties. It establishes two key principles. Firstly, the imposition of fines for any violation under this Law does not negate the fundamental obligation of the taxable person to pay the full amount of Tax due. The fine is an additional sanction, not a substitute for the tax liability. Secondly, the penalties specified within this Law are applied without prejudice to any other, potentially more severe, penalties that may be stipulated in any other applicable law, allowing for concurrent legal sanctions from different legislative frameworks for the same offence.