Article 28 provides specific criminal sanctions for the violation of taxpayer confidentiality as defined in Article 16. Any person who breaches these confidentiality obligations faces imprisonment for up to six months and/or a fine not exceeding 50,000 QAR. This provision applies to individuals who have access to sensitive tax data and documents through their professional duties. By criminalizing the unauthorized disclosure of information, the Law reinforces the privacy protections granted to taxpayers and maintains trust in the administrative process, ensuring that the broad information-gathering powers of the Authority are not abused.