Article 183 defines the appeal process for administrative penalties. A person fined under this Chapter can contest the decision by filing an objection with the Tax Grievance Committee within forty-five days. If the Committee confirms the fine, that decision can further be appealed to the Primary Court within forty-five days. The Court will then review the penalty using the same procedures as a standard tax suit. This tiered appeal structure ensures that fines—ranging from minor filing delays to significant non-compliance—are subject to both administrative and judicial oversight, protecting taxpayers from unfair penalties.