Tax evaders should (a)/ be heavily fined (b)/ as they are doing(c)/ it intentionally (d)/No error (e)

https://things-for-students.blogspot.com/2022/04/tax-evaders-should-be-heavily-fined-b.html
Tax evaders should (a)/ be heavily fined (b)/ as they are doing(c)/ it intentionally (d)/No error (e) 1.(a) 2.(b) 3.(c) 4.(d) Correct Answer: c [“have been” should be used in place of “are”]