That's not unreasonable in principle, but then it gets more complicated: do you propose to hold the entire company accountable for the actions of a small part of it? If not, then it devolves into the kind of accounting complexity that results in random internet outrage because it's beyond the understanding of most people.

If you do propose to hold the entire company accountable for any action taken in its name, then consider what you are enforcing: this would mean companies would be immediately obliged to disempower their entire staff from making decisions at any level, and require review and approval for all actions, to make sure that nobody ever makes a mistake that could be punitively expensive.

Neither of these is going to turn out to be a simple solution to a complex problem.

Worse, you can't even use a simple rule here, because what do you do about companies that aren't making a profit? Do they effectively have carte blanche to violate the law in order to improve their situation? That's probably not what you want, so you'd end up with some complicated mix of both systems.