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Taxation
Compliance
Source
Ultimate Campaign pg. 193
Forcing taxes on adventurers carries a certain amount of risk. Low-level PCs who avoid paying taxes likely face arrest, heavy fines, and possibly imprisonment if caught. Of course, they might be able to perform a suitable service in lieu of punishment. For mid-level PCs, indirect consequences are more effective than attempts to arrest them (unless the authorities have enough resources and ability that they stand a reasonable chance of capturing and holding the PCs)—local businesses may refuse to serve them, the thieves’ guild might be given permission to rob them, city guards may ignore their calls for help, and so on. High-level PCs outmatch anyone trying to arrest them, and in many cases the worst consequences of their actions are cheers from other lawbreakers and snubs by nobles who rely on taxation for income. In the cases of dues and tithes, PCs who shirk their responsibilities can expect no help from their churches or guilds while indebted, and have to pay a considerable surcharge even after they make good on their debts. Of course, the proper service or favor might convince a church or guild to forgive the PCs for their transgressions.