An agent has had his license revoked for establishing an unqualified business account in order to obtain payroll rates for a client even though the client did not have the required number of employees. This action increased the agent's commissions. The agent wrote 147 policies on the group for people who were not employees of the company. The employees were unaware they were being listed as employees of this company. He signed and submitted applications he should have known contained false information 54 times. His license has been revoked and he is being fined $1,000 for each violation of the code, for a total of $54,000.