Article 42 establishes penalties for tax non-compliance. A person submitting an incorrect tax return, or any related document, which results in an under-calculation of tax due is liable for a fine equal to 50% of the difference between the calculated tax and the actual amount owed. However, the Authority's Board of Directors may set terms to exempt a person from this penalty or reduce it. Additionally, failing to submit a tax return within the period specified by the Regulations incurs a separate fine, ranging from a minimum of 5% to a maximum of 25% of the tax value that should have been declared.