Proposals like this are how you get the billionaire paying their chauffeur's $50 fines so they can get everywhere faster while sticking some small business owner in an industry with feast or famine years with a $50,000 ticket for having a slightly miscalibrated speedometer.
Creating new arbitrage opportunities benefits the powerful, not the weak.
This isn't arbitrage, it's looking for loopholes.
Presumably your "feast or famine" business owner did the responsible thing with leveling their income, no? They didn't? Oh, why would that be the public's concern. That would level out in their feasting years, after all (assuming you're using the previous year's taxable income, or an average income over the previous three years or so).
The chauffeur is subject to the rules around their CDL or similar, or is in service of their employer. When driving a work vehicle, my fines are already directed at my employer.
It blows my mind how much we are willing to bend over backwards to ensure the powerful won't suffer a moment's inconvenience in this country.
It is a common complaint that fixed penalties are just the fee the rich get to pay to break the law. Doubly so for big corporations especially when the penalties are less than the gain they got doing the harm.
It sounds like you're implying that it is impossible to create a system that makes penalties scale instead of just being a fee because the system will always be gamed.
Do you believe that or did I misunderstand you?