通常，levy和tax搭配时译为“征税”，levy和fine搭配时译为“罚款”。表示向某人征税时，常和介词on搭配，levy a tax on sb.；表示对某人罚款，常和介词against搭配，levy a fine against sb.。具体用法也可参照如下双语例句：

levy a tax on sb.

All the relevant taxes shall be levied on Party B.

所有税务均由乙方承担。

levy a fine against sb.

The judge levied a $ 5 million fine against the factory for polluting the river.

因该厂污染河水，法官对其处以 500.万美元罚款。

In accordance with article 104 (2) and (3) of the BL, the financial revenues of the MSAR are managed and controlled by the Region itself and shall not be handed over to the CPG, and the CPG shall not levy taxes in the MSAR.

根据《基本法》第104条第2 款和第3 款的规定，澳门特区财政收入全部由澳门特区自行支配，不上缴中央人民政府。

Groups of forest users charge membership fees, sell non-timber forest products and levy fines.

大量森林使用者开始征收会员费、出售非木材林产品和征收罚款。