not e-filing tax return & submiting w. statement

[asimlink]

Dear Friends,

Please tell me what happens
1. when some employee whose tax on salary is already deducted and submitted by his employer but he/she does not files (or e-files) his/her tax return?
2. when the same employee does not submits his/her wealth statement?

Please consider that the employee's salary exceeds the minimum taxable earning set by fbr for wealth statment.

Regards,

Asim