Imprisonment may not be substituted by a fine in the execution of judgments, and a fine may be substituted by imprisonment under the conditions and restrictions specified by this law.
The imprisonment that compensates for the fine is called compensatory imprisonment in the provisions of this law.
The Council of Ministers may, if the public interest so requires, substitute labor for the fine, provided that a decision is issued regulating the conditions, terms, and provisions of this substitution.

The decision to replace the fine with compensatory imprisonment is issued by the Minister of Interior if the public interest requires it, provided that the insolvency of the convicted person to pay the fine is legally proven.
The replacement of the fine with imprisonment shall be at a rate of ten riyals per day of the imposed imprisonment, provided that the total duration of imprisonment does not exceed one year for each fine, after which the convicted person's obligation to pay any remaining amount of that fine is extinguished.
If the convicted person imprisoned compensatorily pays the fine after deducting the equivalent of the days spent in imprisonment, he must be released.

If the Sharia judge issues a ruling imposing a fine and imprisonment under the authority of discretionary punishment (ta'zir), the right to issue a decision to replace the fine with compensatory imprisonment shall belong to the Council of Ministers within the limits of the principles set forth by the provisions of this Law.
However, if the Sharia judge issues a ruling imposing only a fine under the authority of discretionary punishment (ta'zir), its replacement with imprisonment shall be by a decision of the Minister of Interior.

If multiple fines are imposed on a person within one year, only the largest fine amount may be substituted in accordance with the provisions of this law, and the convicted person is required to pay the remaining fines. However, if the largest fine is less than the amount equivalent to compensatory imprisonment for one year, one or more of those fines may be added until the compensatory imprisonment reaches one year. Any fine that is fully or partially included within the period of compensatory imprisonment shall be waived for the convicted person, while the remaining fines must be paid.