Article 184

Subject to any harsher punishment specified in Oman's Criminal Law or any other law, the following cases shall be punishable by imprisonment for a period not less than one month and not exceeding (6) six months and by a fine of not less than (500) Rials Omani and not exceeding (20,000) Rials Omani twenty thousand, or one of these two punishments:

1. Intentional abstention by the principal officer to submit the return required to be submitted by application of the provisions of this Law for any tax year.

   In case of repetition of the same during two years, the minimum limit of punishment for imprisonment shall be a period not less than (3) three months and not exceeding one year, and a fine of not less than (2,000) two thousand Omani Rials and not exceeding (30,000) Rials Omani thirty thousand, or one of these two punishments.

2. Intentional abstention by the principal officer to discharge the following responsibilities:

   1. Submission of documents, information, accounts, records, or statements pursuant to Article 22 of this Law;

   2. Preserving records, books of accounts and documents supporting their contents f or the period specified in Article 15 of this Law;

   3. Submission of correct statements relating to the tax liability of the establishment, Omani company, or permanent establishment.

3. Any conduct or carrying out any work which can prevent the Authority from exercising the functions or rights specified by this Law.

4. Failure by the owner of the establishment, or permanent establishment to designate a principal officer thereto pursuant to Article 9 of this Law.

5. Intentional abstention from attendance as requested by the Authority pursuant to Article 24 of this Law.

6. Intentionally obtaining a tax exemption without having the right, or by violating the Law.