The way I would put it is that this story shows that taxation is a lot about power. This prosecution will obviously be a money-loser for the City. The only reason to do this is to remind everyone who's in charge. There is a similar story in the Washington Post about this poor woman who was prosecuted for drunken driving when she had had one drink and had a very low level of alcohol in her bloodstream. It appears that DC has this absurd law that essentially says that ANY amount of alcohol in the blood can be drunkenness. Hard to tell why the cop arrested the poor woman, but it sounds like she was mouthy and challenged his authority. So the cop had to put her down (how dare she!).
Whoever the tax commissioner is should be booted out of ofice by the taxpayers themselves. If it costs them $100.00 to arrest someone, they just lost $99.00 on this deal. What jury, in its' right mind would convict her for a buck? This is sheer stupidity on the town's behalf. I can't believe any official is really that damned dumb!!