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Whilst no one particularly likes it, the law is the law and fines are a necessity to get people who genuinely abuse the system to comply, they hapoen all over the world. Whilst it may be 'hypocritical' of the department, the system will be abused further if they are seen to back down just because they are understaffed and under pressure. The world as a whole is under massive pressure in the current climate and budgets are limited and everyone is feeling the strain. Income tax staff are human and have a tough job to do and are entitled to Christmas holidays like every other person in the island. Guernsey are in a better state than a lot of places and whilst things are not ideal there is always another side to the story. Sending reminders and threats of fines takes time, time that could be spent assessing returns so if they are completed in time, maybe the backlog can be cleared.
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