1, the consequences of the tax bureau's failure to pay the fine are as follows:

(1) If the fine is not paid at the due date, a late fee of 3% of the fine amount will be added every day;

(2) Auction the sealed-up or detained property according to law or allocate frozen deposits to offset the fine;

(3) Apply to the people's court for compulsory execution.

2. Legal basis: Article 72 of the Administrative Punishment Law of the People's Republic of China.

If a party fails to perform the decision on administrative punishment within the time limit, the administrative organ that made the decision on administrative punishment may take the following measures:

(a) if the fine is not paid at the due date, a fine of 3% of the fine amount shall be imposed every day, and the fine amount shall not exceed the fine amount;

(2) Auction the sealed-up or detained property according to law, dispose of it according to law, or transfer frozen deposits and remittances to offset the fine;

(3) Taking other forms of administrative coercion according to law;

(4) Apply to the people's court for compulsory execution according to the Administrative Enforcement Law of the People's Republic of China.

If the administrative organ approves the extension or installment payment of the fine, the time limit for applying to the people's court for compulsory execution shall be counted from the date when the extension or installment payment of the fine expires.

Second, what are the rules for fines?

1. The subject of the fine is the administrative subject. Not all organizations and individuals have the power to impose fines, and not all administrative subjects have the power to impose fines. Only administrative subjects authorized by laws, regulations or rules have the right to impose fines.

2. The object of the fine can only be the administrative counterpart, and the power of a specific administrative subject to exercise the fine is not unlimited. Only the administrative counterpart can be fined, and no organization can impose a fine on its members, and the specific administrative subject with the right to fine is no exception;

3. The reason for the fine can only be violation of administrative regulations. The essence of a fine is an administrative penalty, which determines that a fine can only be targeted at acts that violate administrative regulations. Other acts, even illegal acts, cannot be fined.