Before we get too far into suggestions that involve fines or penalties, we should really make sure we understand exactly what the problem is and why it's happening, or why it has become a strategy.
As I see it, the problem is tanking i.e. losing games on purpose. To come up with a suitable solution, we must also understand why teams are tanking.
Possible reasons...
1. Because it's possible to make more money, compared to paying for a roster that allows you to be competitive.
2. Because the team has no hope of being competitive in that division anyway.
3. Because the team wants the first draft pick.
4. Because there's a bot in the 8th spot (or another tanker), allowing them to get away with tanking to save money for a relegation series.
I'm sure there's a few others, but these are the ones that are on the top of my head at the moment.
I think it's also important to highlight that there's two different forms of tanking...
1. Tanking to save money and get relegated at the end of the season.
2. Tanking with the aim of finishing 7th and saving up enough money to buy in mercenaries for a relegation series.
I don't really have much of a problem with #1, as the team demotes at the end of the season, which certainly isn't a reward. I have a big problem with #2 though, as the team (a) gets the benefit of saving a bunch of money; (b) gets to remain in the same division; (c) gets rewarded with a fairly high draft pick; and (d) often causes a team that has been trying to be competitive to demote, because they can't buy in players at the end of the season.
Possible solutions suggested so far...
1. Moving the transfer deadline. This would completely remove all forms of #2 tanking (i.e. tanking to finish 7th), as they would no longer be able to buy in players to help them win a relegation series.
2. Significantly increase the salary floor. This removes some of the financial incentive to tank.
3. Significantly decrease attendances for tanking teams. Again, this reduces the financial incentive to tank, however would require changes to the fan survey code, which is probably more difficult than the first two suggestions.
4. Various fines or penalties for teams that lose by 30+ points, etc. I think we need to be careful here, as it's possible for non-tanking teams to lose a game by 30+ every now and then.
Another option that hasn't been suggested before (to counter type #2 tanking) is to introduce a minimum contract period for players purchased from the transfer list. e.g. a player will have an initial contract of 8 weeks, forcing you to pay a minimum of 8 weeks wages for all players purchased. This doesn't stop teams from buying up a few days before the playoffs, however (although they may have to think twice about it, if they can't sustain the wages for 8 weeks).
Personally, I think suggestion number 1 works the best, as it is the easiest one to implement and it will put an end to type #2 tanking immediately. This could also be looked at together with increasing the salary floor, although don't think a salary floor increase will solve the problem by itself.