The charges cover fraudulent acts, such as false billing over a period of years.

The company was forced into bankruptcy in 2003 under a cloud of controversy involving claims of substandard workmanship, false billing, litigation and debt.

More accusations of false billing have been raised by employees of Rockwell International, angering company executives.

Finally, his credit card company agreed that he was the victim of false billing and canceled out the charges for four of the six phones.

The company has had legal problems, including civil claims of false billing brought by the Justice Department, which the company denies and is still fighting.

In some countries, tax fraud is also prosecuted under false billing or tax forgery.

Prosecutors said that 5 of the 13 podiatrists charged yesterday had previously been accused of professional misconduct, including allegations of false billing.

In 1992, the complaint said, both men admitted to charges of professional misconduct, including false and fraudulent billing.

Thomas Early, another Ogilvy executive, was sentenced to 14 months in prison for his role in the false billing.

The title of McMurtry's 35th book is false billing.