Apart from the betrayal of principle (and decency) that this proposal would entail, the administrative infrastructure for the judgements, billing, bill collection, disputes, and so on would be exceedingly costly. If you really want to go down this route, put a special tax on all the drink, food, goods, and activities that lead to emergencies, *(&^, even a tax on DIY supplies if you are going to take this to its logical conclusion. A modest proposal.