Even if we grant that evasion of some $20 filing fee on the will (the attny fees are probably tax deductible [1]) or 75 cent [2] tax on the flu shot is of the same magnitude of offense as the skipped speeding ticket,
note that the free shot or will isn't being given deliberately to avoid taxes. It's done to avoid paying the doctor or lawyer's fee. So, the exchange is considered as being between friends with no real governmental third party--a gift.
OTOH, the intent of the PBA card is aligned with the putative ethical wrong: you show the card deliberately to avoid paying a fine to the govt and to avoid the deterrent effect of the punishment.
