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Also, since it is restitution, and part of the court sentence, even if, for some reason there was a civil reason not to have to pay, you still do, because of the criminal aspect of this. It is...

If it is merely a name change, it is the same business and of course you would owe it.

If they go bankrupt, you will owe it, but may owe it to the bankruptcy court who would pay the money to the...