Oscar Wyatt, a Texan oil billionaire, is now being tried in the US accused of paying millions of dollars in kickbacks to Saddam Hussein's government.
Wyatt, 83, is pleading not guilty. However, if convicted, he faces 74 years in jail.
Assistant US Attorney Stephen Miller opened for the prosecution by stating:
"When the world imposed sanctions on Iraq, Oscar Wyatt stepped up to help them evade sanctions."
Wyatt's lawyers contend that he "did not pay any surcharge to the Iraqis".
Wyatt faces five charges, including engaging in prohibited financial transactions with Iraq.
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