Getting back into economics in a few weeks, sounds like a great starting point to review and get my head back into it. Disclaimer- I am half asleep.
You are discussing MR vs R, but wording is confusing. You are saying spend a dollar to get 0.10, not spend a dollar to make 1.10. Spend a dollar and profit $0.1 - good. Spend a dollar and get a dime - no.
A common mistake for those who learn econ - especially first year - is that it is taught in isolation. Set price for profit max, trade increases productivity and makes the average better - loss>profit shut something down. But it doesn't teach the wider considerations - people who are affected, long term run v short term.etc.
In this example, and I don't have the numbers:
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what is the profit, and what are the fixed costs?
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what long term revenue is being lost, what else will be lost when it isn't prosecuted?
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what message does doing nothing send to those paying. What other behaviors are these non payers displaying?
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what is the cost of a lawful and ordered society?
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does it need to be profitable, does police action only matter if it makes money, or is it a cost to service?
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what equipment, training and experience did law get to do this, and can it be used elsewhere? What systems were put in place (security.etc) that supports other practices.
Make no mistake - seems well excessive. But there is a wider consideration.