If you could specify the intent in a way that could be adjudicated, why couldn’t you just write the law better in a different dimension? “This applies only up to $X M/yr” or whatever.

Having someone later come along and try to devine what the “true intent” was and levy punishments for behavior clearly allowed by the law but against an imputed intent sounds worse for society based on laws than the avoidance of some taxes via a poorly written law.