A fine not exceeding fifty thousand (50,000) riyals shall be imposed on any Person that:
1. has not kept Tax Invoices, books, records and accounting documents for the period set out in the Regulations and the fine shall be per Tax Period.
2. prevents or obstructs the employees of the Authority or any one working for the Authority from performing their duties.
3. violates any other provision of the Law or the Regulations.