After a trial, the court found that the debtor knowingly and intentionally submitted false claims for payment through the Nebraska Medicaid program, and the false and fraudulent nature of her claims for payment excepted the debt from discharge pursuant to § 523(a)(2)(A). The court awarded damages as requested by the State, including double and treble damages under Nebraska law, and attorneys’ fees and costs. The court ruled that the debtor’s argument that the State’s claim for damages may duplicate some of what she had been ordered to pay as restitution in her criminal case lacked merit, as the statutory civil penalties and damages are legally separate and distinct from the criminal penalties that had been imposed.