If the reason they do these things is for money (which I think is fair to assume) then money is clearly an effective incentive. The fines just have to make it unprofitable.
2. Even if it was, do you understand what a deduction is? You still lose money; you'd be changing the base on your federal income payments, but since your income tax is at most 40% or so, you're still paying at minimum 60% of the penalty (even if it was deductible, which it is not).
2. Business taxes aren't the same as individuals taxes.