Here in Australia it’s standard practice to use “how much profit did you make” as the basis for a fine against a corporation.
Except we normally multiply that number by 3x or 5x in order to make it properly punitive.
The upside is companies tend to obey the law. The downside is every now and then an honest mistake ends in bankruptcy. And in fact, most people fined are making a mistake, because why would any corporation take on that much risk intentionally?
I’m OK with all the fines being a bit unfair. If you’re incompetent then GTFO of the market and allow someone who does a better job to replace you.