Complex sentence: This belief fails to appreciate the fact that Cheek was the subject of a criminal prosecution, and although he was spared a prison sentence, he was nevertheless required to repay all of the taxes that he had failed to pay up to that point.
Split into simpler sentences: This belief fails to appreciate the fact that Cheek was the subject of a criminal prosecution. He was required to repay all of the taxes that he had failed to pay up to that point.