Article 184 establishes criminal sanctions for serious tax violations. For first-time intentional failure to file returns or submit correct data, punishments include 1-6 months imprisonment and/or fines up to OMR 20,000. Repeat offenders within two years face 3 months to 1 year imprisonment and fines up to OMR 30,000. These penalties also apply to hindering the Authority's work, failing to appoint a Principal Officer, or obtaining wrongful exemptions. These criminal consequences elevate tax compliance beyond simple administrative matters, emphasizing the state's power to prosecute intentional obstruction and serious negligence in tax affairs.