看起来一个是法官决定，一个是税务局决定District Judge John Ng then meted out a $3,000 fine for each of the four charges, to be paid by Tay on the same day, failing which he would have to serve a three-month jail term. The undertaker must also pay the taxman a total penalty of $529,321.28. This is the mandatory penalty for his four offences.