Cite as: 598 U. S. ____ (2023)
3
Gorsuch, J., concurring
the Minnesota tax-forfeiture scheme in this case in large part because “ ‘the ultimate possibility of loss of property serves as a deterrent to those taxpayers considering tax delinquency.’ ” 505 F. Supp. 3d, at 899 (emphasis added). Economic penalties imposed to deter willful noncompliance with the law are fines by any other name. And the Constitution has something to say about them: They cannot be excessive.
