tax penalty. appointment of court punishment for non-payment of taxes and avoidance. underpayment of estimated tax. fine. anti-

appointment avoidance business compensation concept conceptual confiscation court crime dispute estimated expense fee finance financial fine fined freezing gavel government hammer judges judgment justice law lawsuit legal legislation money nonfulfillment nonpayment obligations payment penalization penalties penalty punishment resolution responsibility restrictions sentence state statement tax taxation ticket trial underpayment verdict violation