You do realize there are people in jail in California for life for stealing very small amounts, due to the "3 strikes law", where as the people responsible for sucking billions out of the US economy... well, none of them have gone to jail. (I did read about someone that did go to jail, but he was a low-level actor... it was clear it was a sacrificial lamb).
I know and do realize. I know there are people in jail in California for not stealing anything at all but enjoying in their privacy some activities that the government does not condone and considers bad for them, so it puts them in jail, which is obviously much better for them. I realize all the sad state of it. I'm just noting one small point that the size of the harm does matter and always had and will matter in the court, whatever we may be thinking about it.
Even sacrificing lambs is useful - with time, the bigger fish will find very hard to get enough sacrificial lambs and the lambs themselves may start demanding larger rewards for their sacrifice.