And impose a fine of more than 50% and less than 5 times the unpaid tax. The premise of the gym's punishment for not paying taxes for three years is that it is ordered by the tax authorities to pay within a time limit. If it fails to pay within the time limit, in addition to taking enforcement measures to recover the unpaid taxes under legal circumstances, it will be fined more than 50% and less than five times the unpaid taxes. If the taxpayer fails to pay the tax within the prescribed time limit, the relevant authorities shall order it to do so within a specified time limit, and impose a late fee.