RIYADH — The National Anti-Commercial Concealment Program affirmed that a court may exempt the perpetrator of the concealment (tasattur) crime from the penalties stipulated in the Anti-Commercial Concealment Law. There are seven conditions to exempt from tasattur penalties as per article two of the exemption rules in the Anti-Concealment Law. The court may exempt those who committed the crime of concealment from the penalties of the law and other penalties resulting from it if these conditions are met. The first condition is that the person has to stop committing the crime when he was informed about it. Another condition is that the perpetrator shall inform the Ministry of Commerce about his commission of the crime or the identity of any of the perpetrators or participants in it before it is discovered by the competent authorities. It is also stipulated that none of the perpetrators of the crime had previously been reported about committing the crime. The conditions also include that the perpetrator shall cooperate with the Ministry of Commerce and other competent authorities from the date of notification of the crime until the end of the procedures with the parties under investigation in the crime. Another condition is that the perpetrator has to provide evidence or information with regard to prove the crime. The perpetrator shall also not to destroy, forge or conceal any relevant information or evidence in connection with the crime. The perpetrator's report shall lead to access to the proceeds of other perpetrators of the crime, or to prevent them from controlling the proceeds. It is noteworthy that the penalties of the Anti-Concealment Law include imprisonment for a maximum period of five years; fine of up to SR5 million; seizure and confiscation of illegal funds after final court rulings are issued against those involved, in addition to the consequential penalties as stipulated in the law such as closing the facility; liquidating the commercial activity; cancelling the commercial register; preventing from practicing commercial activity; collecting zakat, fees and taxes; deportation of the expatriate perpetrator from the Kingdom, and not allowing him to return back to work in the Kingdom.
