Article 68 of the Tax Administration Law stipulates that if a taxpayer or withholding agent fails to pay or underpays the tax payable within the prescribed time limit and is ordered by the tax authorities to pay within the prescribed time limit, the tax authorities may, in addition to taking compulsory measures to recover the unpaid or underpaid tax in accordance with the provisions of Article 40 of this Law, impose a fine of not less than 50% but not more than five times the unpaid or underpaid tax.