1.The tax authority noticed me that they would impose penalty and surcharge on my company, plus the payment of the tax overdue.
税务局通知我他们将罚我公司缴未扣的税款并加滞纳金。
2.Were the United States to impose penalty tariffs on Chinese imports, Beijing would have many possible responses.
如果美国真的对中国商品课征惩罚性关税，北京方面可以有许多的对策。