“The judge can take findings and say, ‘I don’t believe that he didn’t remember that. I don’t believe that he was relying on the accountants. The story doesn’t make any sense.’”

Is it really that implausible that Donald Jr. didn’t actually know or care what was going on? He’s not exactly know for his diligence. With that said, negligence might still be enough to get him into legal trouble. (I don’t know the relevant law well.)