Financial institutions play a crucial and valuable role in the economic relations of countries and in driving the wheels of economic and social progress. Through their credit operations, they facilitate the transfer of resources from individuals to producers to stimulate production, thereby boosting economic growth. In fact, banks are the economic engines that rotate the wheels of production by injecting resources from individuals who are either unwilling or unable to participate directly in economic activities, provided they perform their inherent duties correctly as intermediaries of funds. Otherwise, these financial institutions may become a brake on the country's economic progress.

Credit institutions will only be successful if they utilize the funds they collect in the production sector instead of merely acting as brokers. They must adhere to their fundamental responsibilities, as the economic advancement of any country in today's world heavily relies on the effective functioning of its monetary and banking institutions. This places a significant responsibility on these institutions.

The aim of this article is to examine the actual performance of banks in the banking profession and to review the criminal regulations regarding the violations of banks and credit institutions against the decisions of the central bank as the monetary policymaker of the country, based on the Central Bank Law approved on 30/03/1402 by the Islamic Consultative Assembly and other relevant laws.