"it is criminal and should be prosecuted"
Well, with SG a little less than 3 hours away from becoming a delinquent SEC filer if his 10-k doesn't post, and his accountants having just written a letter to the SEC explaining their "decision to resign as the independent accountant for the TheDirectory.com... due to management not providing requested documentation and our discovery of unethical practices causing us to determine that we could no longer rely on management’s representation and that we were no longer willing to be associated with the financial statements prepared by management," we just might get to see that happen soon.
A trading halt also seems possible, or at the very least SG may have a tough time selling FINRA on approving the reverse split he is surely going to file here in a few weeks...