Article 181 provides fines for general non-compliance, ranging from OMR 200 to OMR 5,000. It applies when a person refuses to: (1) submit required records/accounts, (2) attend summoned meetings, (3) answer legal tax questions, (4) apply for a tax card, or (5) comply with international information-sharing duties (AEOI). These fines can be imposed on the taxpayer, the Principal Officer, or both. This Article ensures that the Tax Authority has the enforcement power to compel cooperation during audits and to fulfill Oman's international transparency obligations regarding financial data.