There is punishment for sin. “For the wages of sin is Death” Having said that, “For ALL have sinned and fallen short of the Glory of God.”
Thankfully He came to earth and died for our sins. Taking the sins of the world on His shoulders and paying the debt we could never pay. That is why I believe that there is no levels of forgivness. I believe its one or the other, you are a. Saved or b. Not. This is not to say that God doesnt punish people on earth for their sins, but I do not believe that there is a set place to pay the rest of their due punishment as God forgave them just as much as He did you or I. Its simply in the eye of the beholder to choose wether they accept this wonderfull gift.