Let us tax abortion. dont pay the $100,000 tax, go to jail for tax fraud
To be consistent, you need to require that all pregnent women give birth to the baby. If they chose not to carry to term, then you can punish them with a failure to give birth to a live baby tax.
(Notice I purposely said “chose” to not carry to term. The tragedy of miscarriage does not constitute choice.) -FR qualifier to avoid confusion.