Look at it this way: the more effort you spend trying to cover up your crime, the more likely it is you're going to get away with it. Therefore, when crimes are

Look at it this way: the more effort you spend trying to cover up your crime, the more likely it is you're going to get away with it. Therefore, when crimes are discovered where people went to great lengths to cover them up, they must be charged more aggressively to act as a deterrent for people who aspire to spend a lot of effort falsifying business records.