What happens when they don't pay their fines? There has to be some backup plan and it's usually jail. You could keep increasing the fine for as long as they don't pay, but they you end up with loads of bankrupt people.
> or tax purchases out of existence
That creates a black market. In the UK, where tobacco taxes are high, it's quite easy to find small shops and individuals who will sell illegally imported cigarettes at a fraction of the price.
What happens when they don't pay their fines? There has to be some backup plan and it's usually jail. You could keep increasing the fine for as long as they don't pay, but they you end up with loads of bankrupt people.
> or tax purchases out of existence
That creates a black market. In the UK, where tobacco taxes are high, it's quite easy to find small shops and individuals who will sell illegally imported cigarettes at a fraction of the price.