[usefulcat]

Then the tax is too low to achieve the desired effect?

[lazide]

And/or not being applied effectively due to corruption or folks lying/hiding empty units.

[nameless912]

I always love this counterargument to penalty based enforcement in these sorts of situations. "The penalties don't seem to have the desired effect!" Then the natural conclusion is that they aren't high enough.

[usefulcat]

If that's not a reasonable conclusion in this particular case, I'm interested in knowing why.