Former Equipment Rental Company Executive Sentenced to Two Years Imprisonment for Failing to Pay Millions in Disgorgement to SEC (SEC Litigation Release No. 24115 )
https://www.sec.gov/litigation/litreleases/2018/lr24115.htm

In Securities and Exchange Commission v. John N. Milne, (08-CV-505, United States District Court for the District of Connecticut), in 2008, the SEC charged John N. Milne, former Chairman of United Rentals, Inc ("URI")., and others with fraud for engaging in a series of fraudulent transactions designed to meet URI's forecasts and analyst expectations. Milne was also indicted in a parallel federal criminal action. Pursuant to a guilty plea and settlement, a judgment was entered against Milne in the SEC's action ordering him, in part, to pay $6.25 million disgorgement and interest, on which he paid $1 million to the SEC. In his criminal case, the Court ordered him to pay the remaining $5.25 million to the SEC as a condition of his supervised release.  In 2018, the Court found that Milne had the ability to pay more than the $500,000 that he had to date, as evidenced by his expenditures on luxury services, personal items, and travel. Despite being given the opportunity to make further payments, Milne failed and was sentenced to two years imprisonment for violating the conditions of his supervised release by failing to pay court-ordered disgorgement in a civil action brought by the Securities and Exchange Commission.