Mormons are required to attend a Tithing Settlement with the Bishop each year. A member is questioned in a one-on-one interview with the Bishop to ensure the member is paying a full 10%. Those members who are not paying a full 10% loose their temple recommends and are prevented from entering the Temple.
Mormons who loose their temple recommends are in serious jeopardy of loosing their Celestial blessings. A Mormon who does not pay tithing cannot enter the temple. If a member cannot get into the temple, the member cannot learn the secret handshake, secret password, secret "new name" and special sealings. Without these, the member will be unable to pass Joseph Smith and the angels who guard the entrance to the Celestial Kingdom.
Mormons are commanded that tithing must come first before anything else. Utah has the highest rate of bankruptcies in the United States. Mormons often are told "I cannot pay my bills until I've paid my tithing." Mormons will even pay their tithing rather than give the money to a relative who is on the verge of eviction. Mormon published magazines (Ensign, New Era) constantly stress that tithing must always be paid.
Recently, Mormon Senator Orrin Hatch passed legislation that allowed members to pay a full tithe even while they were in bankruptcy court. (See S. 4044).
Mormons are told: "if a destitute family is faced with the decision of paying their tithing or eating, they should pay their tithing." (Lynn Robbins, General Conference, April 2005).
Mormons who have not paid tithing will be denied a temple recommend and will be considered "unworthy". However; Mormons who pay "back-tithing" (some as much as $5000 or more) are instantly found to be worthy and can receive their temple recommends back once the money has been paid. The Mormon Church uses this as an extortion method when it comes to temple marriages. Parents or family members who have not paid tithing are required to pay back tithing - sometimes in the thousands of dollars - which must be paid before a temple recommend can be issued in order to see their own children married.
Mormons are further threatened that if they do not pay a full tithe, they will be burned with fire when Jesus Christ comes again. Mormons see Tithing as "fire insurance".
Mormons who claim that tithing is purely "a personal choice" are deceiving themselves and outright lying.