This game is terrible.
For starters, there is no tutorial. The game thrusts you right in with the options of Mens Prison, Womens Prison or Military Prison. It does not explain what the differences are between them (if there are any at all) or what each prison will actually involve, you're just expected to guess.
I went with the first option. Mens Prison.
Once in the game there is no guide on what to do, no objectives, nothing helpful at all. It doesn't even clearly show you which plot of land you should be building on which is annoying as first impressions.
Once you start to figure things out on your own, such as how the menus work, what you should be building and such, you expect the game to get better but it doesn't.
It's drab attempts at being a 'prison tycoon' just makes you frustrated and bored. The learning curve is huge and i'm sure there's many things i'm missing because the game just doesn't explain to you what to do or how to do it (apart from the 'manual' which i've given a read and it isn't very helpful).
The graphics are average for the release date but when the gameplay is boring the drab graphics don't do anything to help ignite your enthusiasm and the same goes with the menus and other interface options. They are downright ugly, and 90% of the times the options are not labelled and do not explain to you what they do, there is just a random picture which you yourself must decipher.
I'm sure if I put another 10 hours into the game I may learn how to play it fully, but I doubt that even if I did learn the more complicated parts of it I would still not find the game enjoyable.
There are many better tycoon games out there for your money, I just can't recommend this at all.