I believe that the annual profit on that tainted line of business is typically proportional to the size of that line of business, not to the sum of unrelated lines of business and that fines based on the size of fraud/error are appropriate deterrents.

Imagine if See's Candy has a product recall due to malfeasance or NetJets has a crash based on pilot error.

Should any penalties be based on the facts and circumstances of the situation or on the entire profits of Berkshire Hathaway?