MIAMI (AP) âÄî A yacht company executive has pleaded guilty in Florida to filing a false tax return in another case arising from a broad federal investigation into Swiss bank UBS AG. Robert Moran entered the plea Tuesday in Fort Lauderdale federal court, the same day the charges were unsealed. Moran faces up to three years in prison and $250,000 in fines when sentenced June 26. Moran is the second U.S. citizen charged since UBS in February turned over dozens of names of account holders suspected of concealing income from the Internal Revenue Service. A Boca Raton accountant is scheduled to enter a plea next week on similar charges. The IRS is also suing UBS to obtain the identities of some 52,000 other U.S. clients with secret accounts.