Don't buy this one - this is not at the bottom of the barrel, this one is already underground.
Unlike many of the tycoon games which at least attempt to offer some play value (while seldomly suceeding) Prison Tycoon does not only seem to try.
The graphics are not that great, nor is the soundtrack, but still those two are the best points of this game.
The total lack of a tutorial makes entry in the game difficult, and yet this only the start of the woes. The gameplay is, at most horribly boring, and it seems that the programmers themselves were more or less lackluster while working on this game.
Honestly, even if this game were free I would suggest against wasting any time on it.