[dagw]

If a person stole money then they should have to pay that back with reasonable interest.

What if I attempt to steal money, but fail? Do I get to walk away unpunished?

they're basically giving back what they took.

What incentive is there then to not try to steal? Best case scenario I retire on a tropical island with tens of millions in the bank. Worst case scenario I end up more or less where I started and can just try again next week.

if you make $1m/yr, then the penalty is 90% of your earnings. If you make $10m/yr, it's 99%.

What if I make $50k/yr according to the IRS, but have millions stashed away in hidden bank accounts? Do I simply pay $5000-10000 and move on to my next crime? You're basically describing a system where there is essentially no downside to white-collar crime unless you are monumentally stupid.