"Of the penalties, $1 billion covers criminal fines and forfeitures and $2 billion is for civil settlements with the federal government and the state governments of Massachusetts and Colorado."
http://www.huffingtonpost.com/2012/07/02/gsk-fraud_n_1643186.html?icid=maing-grid7%7Cmain5%7Cdl1%7Csec3_lnk2%26pLid%3D175052