Article 179 grants the Chairman the authority to impose administrative fines for basic compliance failures. If a taxpayer fails to provide the data notifications required under Article 11 or fails to file their annual return of income within the statutory deadlines, the Chairman may impose a fine. The penalty ranges from a minimum of OMR 100 to a maximum of OMR 2,000. This fine serves as a standard administrative deterrent against delays and ensures that taxpayers prioritize meeting the Law's primary communication and filing requirements for each tax year.