Article 185

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 (6) six months and not exceeding three years and a fine of not less than (5,000) Rials Omani and not exceeding (50,000) Rials Omani fifty thousand, or one of these two punishments:

1. Intentional failure of the principal officer to submit the correct taxable income in the return of the establishment, Omani company, or the permanent establishment;

2. Intentionally abetting or assisting a taxpayer to submit incorrect returns, accounts, records, statements of assets and liabilities or any other documents relating to the tax liability of the taxpayer;

3. Under this Law, if such actions of destroying, concealing, or discarding are made within the period of two years from the date of receiving the notice from the Authority.

4. Violating the obligations stipulated in Articles 120 bis 1 and 120 bis 2 of this Law intentionally, or as a result of gross negligence.