What is the ruling on a man who refrains from paying Zakat and flees his city to evade it, and is he considered an apostate disbeliever?

One who abstains from paying zakat is either someone who denies its obligation, and such a person disbelieves by the consensus of Muslims, unless he is a recent convert to Islam or grew up in a remote desert area far from knowledge.

However, if he acknowledges its obligation but abstains from it out of stinginess, the majority of scholars hold that he does not disbelieve; rather, he has committed a grave sin, and his prayers are valid. In this case, if the one who withholds it is under the authority of the Imam, the Imam takes it from him and punishes him. If he is beyond the Imam's authority, the Imam fights him.