What happens if a business does not pay a fine regarding SGC

A local business that my mother used to work at has finally been caught by the tax department for not paying SGC. The fine was approx $400,000 and they were given 2 weeks to pay it in full. i am not very knowledgeable of how situations like these work and would like to know what will happen as this business is not able to pay the fine. via /r/business http://ift.tt/2jtEof1