The wages he receives as a shareholder/employee do not count as gross income from farming and therefore do not count towards the special estimated tax payment rules of section 6654(i) for farmers.
Even if he met the estimated tax exception for farmers, he would have to either make his estimated payment by January 15th; or file and pay by March 1st.
This was in one of our local online papers I follow:
At least one business was not local, but was a bar in FL that had been closed down since 2018, and there were obviously many other falsifications. If you'd like to read the details, here is a pdf of the indictment:
Indictment_-_A_Soto_-_21-cr-049_-_2021.07.06.pdf
It unfortunate that some folks focus is to take advantage, to commit fraud. These programs were developed to help those truly in need. I'm not surprised though, there are always a few bad apples. I'm happy when they get caught though.