A. If a person starts fasting then breaks the fast without a valid reason, he will have to keep Kaffaarah of sixty consecutive fasts as well as one Qadhaa, totalling sixty-one days. It is necessary that the sixty days of Kaffaarah be kept consecutively. If a person misses one day of fasting at any stage during the sixty days, he will have to begin that Kaffaarah all over again, even if he had fasted 59 of the 60 days. If it is a lady, her Haidh (periods) in-between will not be considered as missing a few days. She will have to carry on with the Kaffaarah as soon as her Haidh is over.
If a person broke a few fasts, he will keep one Kaffaarah and Qadhaa of the days missed. (Ahsanul Fataawa V4 P434)
If one does not observe the fasts of Ramadhaan, there is no Kaffaarah, only Qadhaa for each fast missed. However, the sin is equally major. The Hadeeth Shareef states that one who misses one fast of Ramadhaan without illness or a valid excuse, will not be able to make up for the reward of that day even if he has to fast his entire lifetime. (Fazaa-ile A’maal)
Fasting is Fardh and the person who neglects a Fardh is neglecting a direct command of Allah Ta'aala and one cannot imagine the punishment for such violation of the command of Allah.
May Allah grant all Muslims the guidance to fulfil their duty towards Him, Aameen.
Moulana Yusuf Laher