What type of punishment is given , for not paying tax ?

Hello.it is very broad question. the tax penallty is different in diffent countries and in even in differnt econmic situation, and also for different type of tax.

the penallty is defined by tax codes, by the way the penallty on VAT , corportae tax and WHT shoukd be different.

for my pint of view the interest rate at least should be applied for the period of dely in payment

Thank u very much for making a part of your question, In my views for the person or enitity whoes not paid Tax The Rate of Tax should be increased for non Tax filer in this action he will be punished more tax rates on the transactions, and alos more penalties should be applied just like make a specified fine imposed or freeze their bank accounts etc on non tax filer.