This writeup has some more discussion on the likely negatives of the plan: https://www.cbpp.org/poverty-and-inequality/sanders-khanna-b....
This writeup has some more discussion on the likely negatives of the plan: https://www.cbpp.org/poverty-and-inequality/sanders-khanna-b....
That said to solve your specific problem, I'd say this is meant to be a punitive measure and therefore it doesn't need to be a 1:1 dollar-for-dollar cost recovery program. Take the 80th percentile burden on the government from underpayment, assign a 50% surcharge as penalty, then apply it for each employee paid less than a living wage, period. Now the mother costs just as much as everyone else, and it's a lot - so now it's in their interest to simply pay a living wage as it would be less expensive than paying the penalties. These problems have solutions, let's focus on finding them instead of pointing out problems and throwing our hands up.
Or better yet don't tie it to the cost. Fine them. Or like. Set a living minimum wage.