In most cases I'd think it's more of a deterrent for commercial entities, because spending money create complexity. Most employees are not in a position to just directly spend their organisation's money, so that $0.05 will often mean needing to get approval, purchase orders, deciding which cost centre it comes from, needing an invoice, etc, etc.
Very few people are going to invest that much effort when they're trying to do the company that they're reporting to a favour.
Very few people are going to invest that much effort when they're trying to do the company that they're reporting to a favour.