WASHINGTON - Micheal Fisher, a former co-owner of Fisher Sand & Gravel Co. Inc. (FSG) based in Dickinson, N.D., was sentenced to 37 months in prison today by Judge Daniel L. Hovland in Bismark, N.D., the Justice Department and Internal Revenue Service (IRS) announced. Judge Hovland also ordered Fisher to pay a $90,000 fine and to pay restitution of $308,069. On May 29, 2009, Fisher pleaded guilty to conspiracy to defraud the United States by impeding the IRS, four counts of aiding in the filing of false federal tax returns for FSG and four counts of filing false individual tax returns.