The project director who put together the $1.76 billion sale of the West Side rail yards has paid $130,000 in business taxes and penalties on a $1 million bonus he earned in the deal, his lawyer said today.

The sale was the biggest real estate venture in history when it was concluded in 2005.

The payment by Barry Gross, 47, of Long Island, concludes what Manhattan prosecutors had once touted as the first collar in a major investigation into the sale of the 77-acre parcel by Hudson Waterfront Associates.

As a condition of Gross’s plea, the Hong Kong company that negotiated the deal between the purchasers, Extell and the Carlyle Group, and seller Hudson Waterfront Associates — which had originally purchased the property from Donald Trump — must pay $5 million in evaded taxes.

“The case is now closed and resolved with just this payment,” Gross’s lawyer, Benjamin Brafman, noted today at his client’s sentencing.