I tend to agree with something to this effect. It should also be relative to specific company's financial factors. Something like Finland's progressive fines where speeding tickets are actually based as a percentage of one's income.

Maybe based on revenue, profit, market cap, and/or something a lot more well thought out than what I throw together on my phone at a whim. Obviously when you specify certain factors like "income," they end up being gamed to minimize those factors and therefor minimize punishment so whatever factors you use need to be difficult to adjust around. Probably also need to account for recovery rates.

Earning 1% back for one person may be trivial compared to the another which makes them more likely or at least financially capable to repeat the offense.