Article 159 bis 24 authorizes the Tax Authority to impose administrative penalties on small enterprises for non-compliance. Specifically, the penalties for failing to file returns (Article 179), declaring incorrect income (Article 180), and general non-compliance with information requests or tax card duties (Article 181) are applicable. This ensures that enterprises have a financial incentive to adhere to the simplified rules and timelines of Part Five bis. The Article also preserves the enterprise's right to a hearing and appeal against such penalties as provided for in Articles 182 and 183.