Kasper, the Friendly Cardinal, and Rendering Unto Kaiser the Things That Are.... oh, you know the rest

(Kasper the Friendly Cardinal is a quip of Himself's, who is probably more than a little tired of hearing of my interest in the Extraordinary Synod on the Family.)

I don't pretend to understand this, nor to have any clear idea of the workings of Germany's church tax system, nor to be able to read any primary sources on it, (they're in German,) nor to have any but the most rudimentary, unlettered layperson's notions of sacramental theology and the Church's teachings on sin.

And full disclosure, I am in the midst of a little "do I really have to register with a new parish?" quandary of my own --  and finally, I am the utterly and eternally grateful beneficiary of the process of obtaining a decree of nullity in the Catholic Church for a putative previous marriage.
So, yeah, I have some skin in the game.

But I've been reading here,  here, and here.

Now, so far as I understood Kasper's interventions so far, he had repeatedly called for "mercy" and after a time of penitence, admission of those, who, (even he admits, since the prior sacrament of marriage is indissoluble,)  are married to someone who is not their spouse, to the sacraments.

Yeah, "married to someone who is not their spouse" is a contradiction in terms, I know, but how would you put it?

Anyway, since one receives communion unworthily who is in a state of unrepentant, ongoing,  intentional, and intentionally-to-be-continued, (as opposed to attempting to live in heroic chastity,)  "sin", and no one would suggest that we should receive while in a state of "sin", His Eminence must believe that the "sin" of the divorced and civilly remarried is not the adultery, is not shacking up with someone who is not your spouse, is not a continuing, ongoing pattern of behavior -- he must think the sin of which the person in question needs to be absolved is the divorce itself, the abandonment or at least forsaking of the other spouse, a one time incident, in the past and over with.

Is that it?

So, no big deal. Mercy! we must not withhold the sacraments as a punishment!

But it seems that he does not always call for pastoral  mercy. Because if, on the other hand,  you're trying to weasel out of paying your Church tax?
Sinner! apostate! heretic! Off with your head!

Can they have this story right?

The Sacrament Nazi says, no Communion for YOU?

I'm just looking for a little clarity on this.