If a court would be able to number the amount of money a corporation did make with an illegal practice it would be able give a fine which is higher then the gai

If a court would be able to number the amount of money a corporation did make with an illegal practice it would be able give a fine which is higher then the gains, else the fine wouldn't have any effect. But with the now common creative bookkeeping/tax evasion schemes this is not possible anymore. So Jail is the only solution if you want to be sure that those managers don't just get a compensation from their corporation.