Tribute, Spoils, and Rulership (Kitab Al-Kharaj, Wal-Fai' Wal-Imarah)
Dawud :: Book 19 : Hadith 2931
Narrated Uqbah ibn Amir:
I heard the Apostle of Allah (peace_be_upon_him) as saying: One who wrongfully takes an extra tax (sahib maks) will not enter Paradise.