IRS is a roofing consultant that prepared specifications for the repair or replacement of roofs and provided customers with competitive bids for which they received a fee. Frac submitted a complementary fictitious bid on behalf of another company. IRS entered a plea of guilty to one felony count of conspiracy in restraint of trade in violation of Wisconsin’s antitrust law. Mr. Frac entered a plea of guilty to two counts of conspiracy to injure the business of another. IRS was ordered to pay a fine of $15,000 plus assessments; $5,000 to the state as reimbursement of costs; and $10,500 to the two entities that were harmed. Frac was ordered to pay a $1,000 fine.