Sinkieland's national coffers must be frighteningly empty.
You know what the old man should do? Refuse to pay the one cent and let IRAS add interest to the one cent. Fine? Refuse to pay the fine. Send him to jail, where he'll get free food and lodging... fully paid for by taxpayer's money.
Let IRAS know the true meaning of 'penny wise, pound foolish'.
There are many ways to skin a cat, many ways to get back at a government institution which has been fucking you over.
Sure, I agree there are MANY ways to hit back but Most Sinkie are BALLESS anyway so hiting back NEVER occured to them cos they DARE NOT EVEN THINK ABOUT IT!