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I think it probably comes down to a combination of Ego and/or Thrill. They think they are too smart to get caught and they get a thrill out of outsmarting people (until they're not).

Whenever I see this it makes me think that making money by breaking the law is like playing a video game on cheat mode. Nearly anybody can make money illegally, but the consequences don't usually outweigh the benefits. So, it's almost pointless. The game that is much more gratifying is making lots of money by playing the game on hard mode.