So you have proof this was unintentional?
And once Hucker realized the couldn't produce what the promised (and charged people for), how do you excuse them from refusing to even contact people that were requesting a refund?
I'd suggest you go read (or reread) Hucker's FB page and the comments. Hucker, as a company, was selling advertising and merchandise even AFTER they failed to produce the magazine subscription they had initially promised.
I don't have a shred of proof of his intentions. I think the burden is on the person charging him with a crime. But I take as evidence that he did put out one issue, and may have intended (or hoped) to put out another.
Otherwise, virtually every business that ever closed, every tenant that ever didn't pay rent, every person late on a bill payment of any kind, is guilty of fraud.
This is a rip-off. A breach of trust. Maybe a breach of contract. A civil matter. I suspect that, legally, the magazine's owner owes a lot people money. A court would probably rule in favor of the customers, order him to pay, award a judgement if he didn't. (Not that it would be worth their while to take it that far). I can't imagine it would convict him of fraud, though.