Is sin taxable?

Thinking of the profitability of sin can be quite interesting, but it seems like the thief had to return the stolen item along with an additional 20% as penalty (Leviticus 6:5). In essence, the victim will make a 20% profit on his loss. If this law was carried out with diligence, it would be advantageous for victims of theft.
In a similar note, no one was to benefit from the sin offering. This offering was to be entirely burned up to ashes. For other types of offerings, only a portion was burned up on the altar, and the rest was for the priests ministering in the tabernacle.
The sin offering was intentionally handed in a totally different manner (Leviticus 6:30).
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