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Smart-Arse-Tax 

A Smart-Arse-Tax is a form of punishment imposed on smart-arses by taking money/ other items of value from friends, peers etc when they demonstrate their ability to be a smart-arse.
Calling someone a smart arse is intended to pull them down a peg or two for adopting a position of superiority, especially intellectual:

(1) through sarcasm,

(2) by using obscure knowledge to score points off other people, or

(3) just being too f**king smug when they're right about something.

Imposing a Smart-Arse-Tax, actually fines them for this behaviour, giving the recipient a sense of achievement and control.
Smart-Arse-Tax by A smart arse November 30, 2011
Related Words

arse tax 

The tax one pays for a girl with big norks - she wil usually have a big arse, too.
'She had a huge chest but, bloody hell, did I ever have to pay some serious arse tax.'
arse tax by The Moai April 14, 2005

Arsetard 

A Person Who Is Both Stoopid And Annoying
Arsetard by Dave August 18, 2003
The render of shit left on the back of the toilet after a heavy night of beer and a Vindaloo
"After that ruby last night i gave the bog a good coat of arsetex!"
arsetex by Buzz December 20, 2003

Breadhead 

Someone who is addicted to obtaining money and building wealth. A money addict and fanatic. Breadheads often work more than one full-time job, and some even participate in illicit activities to "obtain the bread".
A breadhead is like a crackhead, but for money instead of crack.
Breadhead by 🅱️ U S 3 4 8 March 30, 2022

Stink lines

As seen in illustrations or cartoons: Wavy, vertical lines rising above a person, place or thing. Denotes a foul odor.
"You didn't put enough stink lines on your picture of the teacher."
Stink lines by Athene Airheart March 14, 2004