I heard the Messenger of Allah ﷺ as saying: One who wrongfully takes an extra tax (sahib maks) will not enter Paradise. (Using translation from Abū Dāʾūd 2937)
سَمِعْتُ رَسُولَ اللهِ ﷺ يَقُولُ لَا يَدْخُلُ صَاحِبُ مَكْسٍ الْجَنَّةَ يَعْنِي الْعَشَّارَ