Does this do any good?
Back when I had a land line, I got so tired of receiving calls from "Heather from Account Services" than I called the sheriff's office and the local FBI office and asked them what could be done. The sheriff said that they assume all these scam callers are out-of-country and therefore, they can't do anything. The FBI guy I spoke with said that what these scammers do (i.e., stealing personal information like social security and credit card numbers) is perfectly legal—up to the moment they actually steal money from you. Until that point, they can't do anything.
Sometimes filing a local police report doesn't do anything, but is necessary as a formality for escalating the matter. I.e., a federal complaint form might want the serial number of your report filed with local law enforcement.
Send them an email with a ZIP bomb and label it “Credit card information.zip” or the like.
It’s not an actual “live” virus so you don’t have to handle it like you would a digital atomic bomb. But its still quite capable of paying back a pest or a scammer.