https://www.privateinternetaccess.com/blog/2016/07/use-vpn-bypass-voip-ban-uae-get-fined-544k/
At the current USD exchange rate, that translates to a potential $544521.48 fine.
Currently, such crimes include accessing blocked services or websites, which can only be done with a VPN or proxy, use that the UAE considers fraudulent use of an IP address. That means watching pornography (a worry for tourists)
So yeah. Porn is blocked if you go around the block that's a crime and you can be fined up to half a million USD.