Taxation

[cheryl]

Thanks for clarifying: "It is the court of law liability that I'm concerned with."
You didn't mention at all in your original question that you were only asking about a physical court, and not about the Heavenly Court.

But also note the following in regard to theft ("The Divine Code", p. 584 and following):
"A Gentile who steals money or an object from another person is obligated [i.e. he has a positive obligation/liability] to return it, even if the stolen money [or item's value] is less than the worth of a peruta [the smallest coin]. If he does not return it himself, the court should forcibly take away the object or money he stole and return it to the owner. If the stolen object is not intact, the court should force the thief to pay for the value of the object he stole..."

The rest of that chapter describes numerous other positive liabilities for restitution that can devolve upon a thief, depending on the details of what he stole, and what happens to it while it is in his possession.

Thanks for the clarification of the court of law liability.
The rest chapters which has the liabilities of any person or a thief who has stolen something has been portrayed very much positively and widely thought on the issue, I must say.