 Investigators determined that SolarCity attempted to "cheat the system" by inflating the cost of 14 commercial solar projects by more than 100% to qualify for higher state tax credits.SolarCity and its accountant were required to pay back $13 million to the state of Oregon.The investigation also found that "phony and misleading documents" were submitted for some projects, and there was a bribery scheme involving the projects' energy consultant and a state Energy Department manager.