• A non-Saudi may not, under any circumstances, engage or invest in any activity unlicensed under the Foreign Investment Law or under any other laws, regulations or decisions. 

• In applying this Law, any person enabling a non-Saudi to invest or engage in any activity he is prohibited from investing or engaging in shall be deemed to be committing an act of concealment, whether by way of using his name, license, commercial registration or by any other means.

• A. In applying the provisions of this Law, the Ministry of Commerce and Industry shall have jurisdiction to inspect and inquire about violations, receive reports and record violations.

• B. The Minister of Commerce and Industry shall issue a decision naming the recording officers. The Implementing Regulations shall include the criteria for selecting said officers and the procedures they shall follow in discharging their duties.

• C. The Bureau of Investigation and Public Prosecution shall have jurisdiction to investigate and prosecute violations of the provisions of this Law

• D. The Board of Grievances shall have jurisdiction to review and decide violations of the provisions of this Law.

• Any authority issuing licenses for engaging in any activity shall monitor the licensed enterprises and stores to ensure their compliance with regulations and notify the Ministry of Commerce and Industry of any concealment violation discovered.

A- Without prejudice to any severer penalty stipulated by another law, the violator of the provisions of Article (One) of this law shall be punished by imprisonment for a period not exceeding two years and a fine not exceeding one million riyals, or by either of these two penalties.
B- The fine stipulated in the preceding paragraph shall multiply according to the number of violating persons and the shops and establishments where the activity is practiced.
C- The operative part of the penalty decision shall be published in one or more local newspapers at the expense of the violator.

• The Bureau of Investigation and Public Prosecution may request the imposition of a travel ban on any person found to be implicated in an act of concealment until a final judgment is rendered regarding the case. If convicted, the non-Saudi concerned shall be deported from the Kingdom, after serving the sentence and paying due taxes, fees and any other liabilities. He may not be allowed to return to the Kingdom for work.

• A. Conviction for violating the provisions of this Law shall entail striking off the commercial registration or the sub- registration related to the activity subject of the violation, revoking the license, liquidating the relevant business subject of the violation and enjoining the violator from engaging in the same activity for a period not exceeding five years. 

• B. Any zakat, taxes, fees or other liabilities not collected due to concealment shall be jointly collected from both the concealing and concealed parties.

• The Ministry of Commerce and Industry shall take the measures it deems adequate to encourage and urge citizens and expatriates to participate in curtailing concealment acts and report them.

• The Ministry of Commerce and Industry shall, in cooperation with relevant authorities, continuously raise public awareness of the effects of concealment, of its violation of applicable laws and of the penalties imposed upon violators.

• Pursuant to a decision by the Minister of Commerce and Industry, a financial reward not exceeding (30%) thirty percent of the fine imposed and collected under this Law shall be granted to any person, other than the competent officers, who exposes or reports violators of the provisions of Article (1) of this Law if he provides admissible evidence and a final judgment of conviction is passed, provided that said person is neither a concealing nor a concealed party. In case of multiple informants, the reward shall be equally divided.

• Without prejudice to any severer penalty provided for in other laws, any person falsely reporting, in bad faith, an incident punishable under this Law shall be referred to the competent court to consider imposing a ta'zir (discretionary) punishment upon him. The defendant may claim damages for any harm inflicted thereupon.