No. You cannot take a deduction for any types of fees or costs associated with illegal activity even if it was done while working in your business.
No deduction is allowed for fines and penalties paid to a government or specified nongovernmental entity for the violation of any law except in the following situations.
Certain amounts that constitute restitution.
Certain amounts paid to come into compliance with the law.
Amounts paid or incurred as the result of certain court orders in which no government or specified nongovernmental agency is a party.
Amounts paid or incurred for taxes due.