If this can't be resolved then why not jail the owner(s) for defrauding the HMRC on a such a grand scale. What about the likes of Lester Piggott etc who were jailed for tax evasion? surely Morris and his board should face the same dilemma.
Good call on failure to pay should see Derby kicked out of the Leagues and banished to the lower leagues ala Rangers.
GET THE MESSAGE SENT OUT ONCE AND FOR ALL!