Article 185 targets the most severe tax crimes: evasion and fraud. Intentional failure to report correct income, abetting incorrect filings, or destroying records within two years of an Authority notice are punishable by 6 months to 3 years imprisonment and fines of OMR 5,000 to OMR 50,000. These sanctions also apply to intentional violations of international information-sharing obligations (AEOI). These heavy punishments serve as a strong deterrent against high-level fraud and non-cooperation, reinforcing Oman's commitment to both domestic tax integrity and global transparency standards.