Wednesday, wrote that accountant Gary Iskowitz “has established that Marciano’s conduct in repeatedly libeling him was not only intentional and in reckless disregard of the probability that Iskowitz would suffer emotional distress, but was also despicable, malicious and oppressive.”

Iskowitz’s attorney, Stephen Tully, successfully argued that Marciano began a “libelous campaign” against Iskowitz in 2006 after he investigated Marciano’s claims that the former employees stole from him and concluded there had been no wrongdoing. The campaign included derogatory comments made in more than 30 letters and e-mails sent to public agencies, banks and business associates of Iskowitz, Tully said.

The judgment includes $45 million for Iskowitz and $5 million each to his wife, Theresa Iskowitz and his business partner, Carolyn Malkus, who both are also CPAs.

Last month, a Los Angeles jury determined Marciano must pay the five former employees a total $370 million in damages for defaming and causing them emotional distress by suing them for embezzlement. Marciano’s appeal to the California Supreme Court was recently turned down.

Marciano, who is running for governor of California as an independent, has not yet issued a response to the latest judgment, a spokesperson said.