In a 39-page memorandum opinion, U.S. District Court Judge Gregory M. Sleet of the Delaware District listed a number of “troubling” infirmities with the law, which allowed state officials to wait 22 years before auditing a company with no notice, exploiting loopholes in the statute of limitations for collection.

“To put the matter gently, defendants have engaged in a game of ‘gotcha’ that shocks the conscience,” Sleet said.