Restitution is the legal basis, let's not act like the rich don't force the poor to pay for their civil violations. What it sounds like is the rich don't like it when the law is applied fairly to them too.

It seems like there is something specific to this that you are missing.

Holding all managers personally accountable for actions of a corporation runs up against the legal structure of a corporation -- a legal structure that is definitely not one of joint and several liability. That is what I mean when I say there is no legal basis for it. The whole point of a corporation is that the corporation is liable (which is a great convenience in many respects).

Restitution is not about who is liable but about making a wrong right. It's a different layer.

Restitution is an equitable remedy, not a legal basis.