All of them, and probably something else. Its just not yet ripe for prosecution. The prosecution can start building the case and gathering the evidence once there's a first signature under the sacramental "I certify under the penalty of perjury that the foregoing financial statements are true and correct".

Until then the Gavin Anderson's way is still available: close the business before a first audit and return all solicited funds. This is a supreme defense.

By the way: the monopoly money is clearly marked as such in a big type. Some people may think that the tiny-type pale grey on white discalimer will protect them. I'm thinking it wont.