Which of the phrases given below the sentence should replace the phrase printed in bold type to make it grammatically correct? If the sentence is correct as it is, mark 'E' as the answer.

Tax evaders should heavily punished as they do it intentionally.

A.

should be heavy fined

B.

should have heavily fined

C.

shall have heavy fine

D.

should be heavily fined

E.

No correction required

Correct answer is D

No explanation has been provided for this answer.