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 .
 he: entity
Given event type and trigger, please tell me the arguments of all the listed option. Output format is "name1: role1; name2: role2". 
Event type: fine 
  Option: entity, adjudicator, place 
Text: {0} 
Answer:
 he: entity