How to classify immigration penalty in QuickBooks

I work for a company that has been fined a substantial amount by the US Department of Homeland Security/US Immigration & Customs Enforcement. It's a payment of principal and interest each quarter.  Is this classified as an expense? Am I able to deduct this penalty from our books? Or do I have to show it as a loan?  I obviously understand the interest part, but I'm not sure how this penalty should be classified in QuickBooks. I am assuming it should be an expense/interest situation but I'm not 100% clear. Help!