Than it is a cost/benefit analysis to determine

1) Odds of being caught

2) Potential Fine

3) Potential Savings

If the odds of being caught are low, and the potential savings high, then the choice is obvious even if it is reprehensible and amoral. Unfortunately we've built a situation where a corporation (which is by definition amoral since it is not human) is somewhat legally bound to pursue this. They exist to create wealth for their owners, and since their owners (and largely employees) have little legal liability, the choice is not break the law or not break the law, but something like break this law and be less profitable or break that law and be more profitable.

There are several solutions, but in this case the company is (apparently) a repeat offender. The company should be liquidated. Their charter revoked. Period. A person would go to jail for life for this (it amounts to slavery) a corporation should (at the very least) be dissolved.

Tac has some non-mainstream viewpoints.

Addenda: Diamonds are worthless and help to perpetuate horrible atrocities. I hope no one buys them for Christmas.