Not much else he could do, but plead not guilty, perhaps he will buy a truck load of Big Macs and ball caps for the court assembly, every little helps........ ????
Thailand is on a very low income, and you want to tax them more over what you think is not good.
Your country is relevant, regarding your taxation ploy, does your country, who are better off, tax their kids stuff...?
Tiles bedded with cement mix, paints of any sort don't last. My drive and walkways are all tiled with basic non-slip tiles on cement, still OK after 16 years, but the key is the drive base thickness, so there is no cracking with heavy rides.