[readthenotes1]

For individuals, maybe that works.

For a building company getting ready to add on several million dollars worth of floor space, you can bet that they will engineer their books so if they have little to no income.

They do that already for income taxes....

[jauntywundrkind]

For property I might mildly suggest basing fines off the property tax.

[pg_1234]

Don't fine them, just take ownership of the illegal portion of the construction.

The city can sublet it, the developer derives zero revenue.