I’m gonna try to be a bit forgiving here, since the person who made this game probably doesn’t know much about coding, and is using a third-party website to learn his coding skills.
That said, I do wish that the game didn’t require the Scratch website in order to play the game. Having not been to Scratch before attempting to play this, loading the game was somewhat confusing. Even if I did know how to use Scratch, having to play a game through a development website isn’t ideal, which is why this game didn’t get high marks in “Ease of Playability” by me.
Still, the graphics aren’t horrible, although it’s possible that some of it is stock assets from the site itself. There are no sounds or music, which would have made the experience more immersive. There is some originality, although we have seen the “Santa is in trouble with the law” aspect before, however I don’t recall any medium with this theme having tax evasion as a reason, so there’s that.
Overall, my biggest gripe is the need for an external website, but everything else is not bad.