Smothering Tithe

Whenever an opponent draws a card, that
player may pay 2.
If the player doesn't, you create a
Treasure token.
(It's an artifact with "Tap, Sacrifice this token:
Add one mana of any color.")

"...Da rules are 'da rules and 'da facts are 'da facts
And when the cheese drawer opens you've gotta
pay 'da tax..."