The only way it can be considered a tax is that the fine must be reoccurring with no chance of compliance.
"A fine is money paid usually to superior authority, usually governmental authority, as punishment for a crime or other offense."
Fine (penalty) - Wikipedia, the free encyclopedia
"A tax may be defined as a "pecuniary burden laid upon individuals or property to support the government..."
[ame=http://en.wikipedia.org/wiki/Tax]Tax - Wikipedia, the free encyclopedia[/ame]