Equitable disallowance plus penalty reparations or jail..actually, judge should first give them jail and only after they beg on their knees and write a statement of how sorry they are for screwing retail a thousand times, she should offer them penalty and equitable disallowance.
If there is anything there All they have to do is pay her off....settle.... and it gets dropped. Just hope she has more integrity than to allow that to happen.