Sounds like how the repeater tax works in the NBA; each year you are over the salary cap,you have to pay a penalty per dollar over, and you pay a higher percentage each time you are over. Once you get under the cap, it resets.

The money gets split amongst the non-tax paying teams, with the idea of balancing competition between wealthier teams and poorer teams.

http://www.cbafaq.com/salarycap.htm#Q18