Amr bin al-Sharid (may Allah have mercy on him) narrates from his father, Sayyiduna al-Sharid (may Allah be pleased with him), who said that the Messenger of Allah (peace and blessings be upon him) said: "The procrastination of one who is able to pay makes his honour and his punishment lawful."
Sufyan (may Allah have mercy on him) said: "Making his honour lawful" means that complaint may be made about him, and "his punishment" means that he may be imprisoned.
Hadith Referenceالمعجم الكبير للطبراني / باب الشين / 7219