Eto’o agreed to pay a fine of 1.8 million euros and the 3.8 million tax owed from image rights between 2006 and 2009.
“I admit the facts, and I am going to pay what I’m due, but let it be known that I was just a child then and that I always did what my former agent Jose Maria Mesalles, who I considered like a father, asked me to do at that time,” Eto’o, who is now 41, told the court in Barcelona on Monday.
Mesalles was given a one-year suspended jail term.
The prosecution requested four years and six months of prison each for Eto’o and Mesalles.
The sentences were suspended as neither Eto’o nor Mesalles has a criminal record, and the terms are under two years.