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BEIJING — Ai Weiwei, the artist and government critic who was released last week after nearly three months in police custody, is facing almost $2 million in fines and unpaid taxes, his mother and an associate said Tuesday.

Officials say Ai, 54, earned his freedom in part by confessing a failure to pay a “huge amount” of taxes and for willfully destroying financial documents, according to the state media. Western diplomats and human-rights advocates say his prosecution is aimed at reining in his famously vitriolic attacks on the governing Communist Party.

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