Matthew W. Hardey, the former CFO of Newpark Resources, a Houston-based oil and gas company, was ordered by a federal judge to pay a $75,000 civil penalty for participating in a fraudulent accounting scheme. U.S. District Judge Martin L.C. Feldman also barred Hardey from serving as an officer or director of a public company. Hardey consented to the entry of the order on Thursday without admitting or denying the allegations in a Securities and Exchange Commission complaint accusing him of participating in sham transactions involving the sale of industrial mats.