It appears that Apple doesn’t always think outside the box the proper and legal way. A former top lawyer has just agreed to pay $2.2 million to settle federal charges. Apparently she cooked Apple’s books in order to hide backdated stock options issued to Steve Jobs and other executives.

The Securities and Exchange Commission alleged that Nancy Heinen helped Apple backdate two options grants to senior executives including herself. The move lead to $40 million being underreported in expenses. Steve Jobs was supposed to be a witness in the trial but Nancy Heinen settled. Besides the fine she agreed to be barred for five years from serving as an officer or director of any public company. Well that must mean she can afford it all. Not that it’s relevant to the whole case, but does she own any iPhone model?

Apple said its CEO knew about the whole think but he didn’t benefit from it. Sure he didn’t! He is just an innocent bystander in all of this right?

He didn’t know it was illegal, Apple says. Well I guess it is. Jobs wasn’t charged yet and I wonder if he’ll ever be…