A fine of three thousand Kuwaiti dinars shall be imposed on anyone who commits any of the following acts:

1. Failure to register before the deadlines set in this law.

2. Failure to notify the Tax Department with any changes in the registration or activity information before the deadlines set in this law.

3. Failure to provide any documents or information required from the taxpayer by the Tax Department in no later than 30 days of requirement.

4. Preventing or obstructing the Tax Department employees from performing their duties.

5. Failure to keep accounting books and records for the period stipulated upon in Article 23 hereinbefore.