Fine snd Tax

In a class of Taxation, the professor  asked Vishwanath:-- Do you know what does Fine stand for?
Vishwanath:- Yes sir.It is a tax for doing the wrong thing.
Professor:--Then Tax?
Vishwanath:---- It is a fine for doing the right thing.
The professor has been in a lunatic asylum for the last 5 years and still there is no sign of slightest improvemrnt.