税款

税 = 兑 + 禾 : Sheldon Shrimp opened an exchange booth in the Eiffel Tower's bathroom, and shortly thereafter a tax collector visits to collect the tax. Sheldon's business was rather mediocre though, so he can only offer a bowl of cereals as payment.

款 = 士 + 欠 + 示 : Karl Koala (ku) took the bachelor (士) out for dinner to the anthill (an3), but yet again he didn't bring enough money so he wants to give the bachelor an IOU note (欠) once more. The bachelor then pulls out a guideon (示) showing that he's a member of some special force, and that Karl Koala, because of his greed, will have to pay a fine (款).