According to my research on sociology and criminology this incident is best classified under the "Strain Theory of Deviance". This theory states that social structures are pushing citizens within the community towards committing crimes because it makes it impossible for them to achieve the same goals as others. It was developed in 1938 by American Sociologist, Robert K. Merton.
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Answer: they are trying to raise their revenu off the tax they take even though they live elsewhere probably cause they used to live in that city before they moved