The offender, owner of a payroll company, was convicted of multiple counts of fraud and using forged documents after failing to remit client funds to the government and keeping the excess.
The total loss was $366,056.21.
The court found that general deterrence and denunciation were paramount, given the significant breach of trust and scale of the fraud.
The offender was sentenced to three years in custody, along with restitution and a fine in lieu of forfeiture.
