[avianlyric]

It doesn’t really matter if the fine is tax deductible. Less profits means less tax. The U.S. doesn’t tax based on revenue.

[fauigerzigerk]

If fines don't count as an ordinary and necessary business expense then taxable income will be higher and you pay more tax.

For something to be tax deductible means that it reduces taxable income. Essentially it works like this:

Revenue - tax deductable business expenses = taxable income.