The one-time owners of Penthouse magazine cooked the books and defrauded investors by falsely booking up to $1 million in phantom revenue in 2003, according to charges leveled yesterday by federal regulators. The Securities and Exchange Commission also charged that executives at the company illegally used an electronic signature of Bob Guccione Sr., the magazine's legendary founder, on government filings that he never saw. "The inclusion of the $1 million payment under the agreement increased Penthouse's reported revenue by approximately 9 percent from $11,072,000 to $12,072,000 and changed a quarterly net loss of $167,000 to a purported net profit of...