Nobody uses profit when determining the appropriate fines for an individual. A court doesn't look at an offender making $100,000/year and say, well, they're only saving $5/month, so we'll only fine them $60.

If we're talking about the discrepancy between punishments for individuals and punishments for companies, then we should absolutely be looking at revenues, not profits. Or alternately, punishments for individuals should look at savings, not income.