I don't quite like it either.
What if all gold they get is received in bonds instead, then apply the standard old penalties? That way, if the lord wins, he gets to cash in all of his pretties.
Because the Lord
can't win. Exile is not reversible. In the old system, all those bonds would eventually go to the realm when the character paused or switched realms. There was no other possibility. I'd say the tax gold should simply go to the next person up the chain, as Anaris suggested. That or it should sit in the tax office until someone comes along to collect it (possibly an infiltrator, but most likely the next lord of the region).
