Further, if a fine may be imposed, there must be punishment for non-payment, which in this case is prison.
en.wikipedia.org Imprisonment, even for non-aggravated breaches of contract, continued when working people failed to comply with court orders for specific performance or for non-payment of monetary damages and fines.
en.wikipedia.org This legal vulnerability found in the case of undocumented immigrants is also often cited as a reason for non-payment for services provided.
en.wikipedia.org The reasons for potential non-payment can include disputes over supply, delivery, the condition of item or the appearance of financial stress within a customer's operations.
en.wikipedia.org Thus, in effect, failing to pay a trust-fund tax is considered the equivalent of management embezzling the funds that were due, and being personally liable for non-payment.
en.wikipedia.org