Despite this new evidence providing the artist had paid his taxes, Nerdrum was sentenced in June 2014 to one year in prison for tax fraud after the case had been appealed twice “because he had admitted to considering evading his taxes,” says Molesky.
All-in-all a strange story involving Icelandic citizenship, allegations of state corruption and the mixing of paint by an artist with the splendid name, Odd Nerdrum. Plus an arcane "when is a painting a new painting or an old painting" debate. It does appear that the artist paid his taxes in full through a scheme that could be used to avoid taxes.
Governments, dontcha just love 'em!