I'd suggest a couple of distinctions here. First, the "tax" is a penalty. Its intent is to deter cheaters. There is no law-breaking going on, unlike the jerk on the St. Croix. But this distinction is meaningless from an ethical standpoint. They're both cheaters. We can't live in a world where people make choices to cheat or not based upon the consequences to THEM rather than the consequences the law or rule was meant to avoid. It's not more complicated than that. In my last business, the consequences for using company time and resources, in any amount, for personal use was immediate discharge, no warning. Guess what? It worked. Stiffen the penalties or change the rules, or both, but just because the rule and penalties are impotent doesn't excuse the dishonesty.