1502
he ' s also being fined $ 3 million and was ordered to pay $ 1 . 2 million in restitution to the new york state tax commission .
 ( fine: fined,  he: entity) 
Locate the role in the text that participated in the event based on the event type and return it in the event list. 
 Option: Event type: declare bankruptcy, transfer ownership, transfer money, marry, transport, die, phone write, arrest jail, convict, sentence, sue, end organization, start organization, end position, start position, meet, elect, attack, injure, born, fine, release parole, charge indict, extradite, trial hearing, demonstrate, divorce, nominate, appeal, pardon, execute, acquit, merge organization, Arguments type: beneficiary, prosecutor, plaintiff, seller, victim, buyer, agent, destination, artifact, organization, recipient, person, place, origin, target, giver, adjudicator, attacker, vehicle, defendant, entity, instrument. 
Text: {0} 
Answer:
 ( fine: fined,  he: entity) 