On Wednesday, Prosecutor Carol Reed announced that additional charges have been filed in the workers’ compensation fraud case against former Smurfit-Stone Container Enterprises human resources manager David Polk and plant manager Douglas Tateoka. Also accused in the case is Eugene Guzman Jr., a physicians’ assistant from Pinnacle Urgent Care, Smurfit’s health care provider. The charges have been expanded to include 109 counts of insurance fraud and conspiracy involving 29 Smurfit employees. The three had already pleaded not guilty to the earlier charges but their defense attorneys declined to enter a plea on behalf of their clients to the new charges