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Why does the club give out false attendance figures?

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Total ticket sales. 20000 turn up but you sell 28000 tickets, meaning you have to pay tax on the total sales. it doesn't matter if nobody turns up you still pay tax on the tickets sold, But yes it is strange when we all know that we don't currently get the attendance they say.
So 8000 buy tickets and dont go.
 
What happens if they announce 30k attendance, there's some kind of evacuation needed (God forbid) and, following a head count, emergency services have to go back in looking for the 10k who are unaccounted for?
 
What happens if they announce 30k attendance, there's some kind of evacuation needed (God forbid) and, following a head count, emergency services have to go back in looking for the 10k who are unaccounted for?

Pretty sure Emergency Services would be more interested in trying to get as many out as quickly as possible than keeping track of actual numbers.
 
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