No fine - Jail time for all involved in the fraud. If the fraud involves over (for example) one million dollars of benefit in sales, then the crime is classified as a felony, equivalent to "Murder One". We've got to start implementing some real punishment for these crooks, like they do in the rest of the world. All we do with our current system is enrich the lawyers, whose fees just drive our prices higher. Right now, corporate executive (along with politician) is just another word for thief. There should be no different treatment for the thief with a pen from the thief with a gun.