levy (something) on (someone or something)

To force a person, company, or country to pay some a tax, fine, tariff, etc., as punishment for something. The president threatened to levy new sanctions on the country in response to their human rights abuses. The regulatory body promised to levy steep fines on the companies responsible for the economic crash.

levy something (up)on someone or something

to place a tax on someone or something. (Upon is formal and less commonly used than on.) The Congress was very straightforward. It levied room taxes upon rich people. The city council levied a heavy tax on hotel guests.