This study aims to clarify the fate of remaining financial amounts owed by a convict to the state. It investigates whether these amounts remain as a debt on the convict’s liability or are dropped, with physical coercion serving as an alternative punishment after the maximum limit of such coercion is reached. Additionally, the study explores the process of collecting fines for public rights and the legal procedures set forth for tracing funds to execute the fine penalty prior to resorting to physical coercion. It also describes the procedures that empower enforcement authorities to trace funds in preparation for their collection and addition to the state treasury, and whether these procedures are consistent with the methods of tracing various types of funds for the purpose of confiscation for the state's benefit. The researchers employed both descriptive and analytical methodologies. The descriptive approach describes the main focus of the study by detailing the types of penalties outlined in the Omani Penal Law, and the methods of collecting fines for public rights either directly or through physical coercion. It also examines whether a convict's financial liability is cleared after the execution of physical coercion, and the procedures for tracing a convict’s assets to execute the fine penalty and confiscation. The analytical method analyzes the legal system in terms of its advantages and disadvantages by reviewing legal texts that discuss methods of collecting public fines, and analyzing those studies and legal texts with the Omani legislator.