Dogbert stands on a chair and hands Dilbert a form. Dogbert says, "Here are the Dogbert tax forms. Pay promptly or you will be penalized." Dilbert says, "It's not fair!" Dilbert says, "You can't just levy your own taxes; what makes you think I'll pay?" Dogbert replies, "If not, I'll put you in my new prison." Dilbert says, "You mean, you built a prison with the taxes you've already collected?" Dogbert replies, "I think of it as 'infrastructure.'"