As for the getting extra funding, that is a contractual issue between the lender and the company. If the company overstated its value and didn't meet the terms of the contract, the lender has avenues of recourse. When the company fulfills its end of the bargain, both the lender and company come out ahead, there is no damage.
Now, what do you call it when the state spends four years investigating the company, and this is all it comes up with to pursue charges (which really means they have nothing)? I call it political weaponization of government resources against one of its citizens at the people's expense.
I'm sure whatever tax shelters said citizen took advantage of pale in comparison to the massive waste of resources levied against him just to eliminate him as a threat to the corrupt power structure and as a warning to others what will happen if they challenge the criminal organization known as the Government of the United States.