A fine -of at least one thousand Kuwaiti dinars- shall be imposed against anyone who delays in submitting the tax declaration stipulated upon in Article 20 herein, as follows:

1. 5% of the final tax value if submission delayed for 30 days or less.

2. 10% of the final tax value if submission delayed for more than 30 days up to 90 days.

3. 15% of the final tax value if submission delayed for more than 90 days up to 365 days.

4. 20% of the final tax value if submission delayed for more than 365 days and before issuance of the tax assessment.

A fine of 25% of final tax value -in minimum of five thousand Kuwaiti Dinars- shall be imposed if the taxpayer has not filed the tax declaration until the date of issuing the tax assessment.

The imposition of such fines shall not prejudice to late payment penalties under Article 32 hereinafter.