WASHINGTON — Two Florida bank executives and one bank borrower were sentenced to federal prison Tuesday and ordered to pay nearly $100 million for attempting to defraud the Troubled Asset Relief Program.

The former executives at Orion Bank in Naples, Fla., lied to regulators and falsified the bank’s books and records over a period of seven months to make it appear that nonperforming loans were performing, and that the bank was receiving a legitimate capital infusion, according to a press release from the Office of the Special Inspector General for Tarp. The bank was denied the Tarp funds, and was closed by state regulators on Nov. 13, 2009.

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