Our Dear Ameer, Assalamu alaikum wa Rahmatullahi wa Barakatuh, may Allah give victory through you. It is mentioned in the book, The Funds in the Khilafah State (Al-Amwal), on the subject of fines, page 104 (English edition),
"Similarly, a fine is taken from the abstainer of paying Zakat half of his wealth as chastisement above the Zakat obliged upon him, due to the Prophet صلى الله عليه وسلم saying:
«وَمَنْ مَنَعَهَا فأنا آخذها وشطر ماله»
"....Whoever prevented it then I will take it plus half of his wealth" (narrated by Abu Dawood and Ahmad).
It appears from what is stated that the adopted opinion is the permissibility of imposing fine on the abstainer of paying Zakat as a chastising punishment "Ta'ziria", despite many differences between the scholars on its legitimacy, but what I would like clarification on is: