How about Superfund sites, where the owners didn’t just remove valuable resources, but actively added and then left behind hazardous materials which are now the responsibility of the taxpayer?
I'm not sure what can be done when land is worth less than the cost of cleaning it. I'm sure technology will be available in the future that makes it economical. Especially as land grows more scarce.
What for making a mess on their land? Why does the government care? Probably because the government seized their land after they stopped paying taxes. So you want to punish them for not cleaning up the land that the government seized?