In a 168-page submission, state attorneys said there is "overwhelming evidence" supporting Manhattan Supreme Court Judge Arthur Engoran's Feb. 16 decision finding that Trump misrepresented his wealth to insurers, banks, and other entities to build his real estate empire.

Trump appealed that ruling in July. Among other things, he and his attorneys argue that the judge, who they say "struggled to understand basic banking concepts" before handing down the penalty, made an erroneous decision.

State attorneys, responding in their submission to the First Department of the State Supreme Court's Appellate Division on Wednesday, said that Trump's appeal is filled with "meritless legal arguments."

They say his appeal disregards substantial evidence from the bench trial that demonstrated "fraud and illegality on an immense scale."

"Supreme Court's liability determinations are supported by overwhelming evidence that, in each Statement, defendants used a variety of deceptive strategies to vastly misrepresent the values of Mr. Trump's assets," Assistant Solicitor General Daniel S. Magy wrote, referring to annual statements they said misrepresented Trump's wealth.

Magy said that Trump, along with his company and top executives, engaged in deceptive practices to maintain loans worth more than $500 million and illicitly gained more than $360 million in profits.

"On appeal, defendants tellingly ignore almost all their deceptions. Instead, they primarily argue that [the New York State Office of the Attorney General] failed to prove that defendants' counterparties relied on the misrepresentations to their financial detriment," Magy added.

"But it is well-established that neither reliance nor victims' losses—which are elements of common-law fraud—is required for fraud or illegality claims where, as here, [state attorneys] seeks disgorgement and injunctive relief rather than damages or restitution."