Article 76 stipulates that the Tax Authority must issue an Administrative Penalty Assessment to a Person for specific violations, with notification required within five business days. Infringements triggering this penalty include a Taxable Person's failure to display tax-inclusive prices per Article 38, or neglecting to inform the Authority of applying tax based on the margin under Article 43. Penalties also apply for non-compliance with conditions for goods in a Designated Zone, and for failing to issue a Tax Invoice, Tax Credit Note, or their electronic equivalents within the legally prescribed timeframe.