State v. Gibson

OPINION

BENCH, Presiding Judge:

¶ 1 Val Dean Gibson appeals the trial court's restitution award of $144,702.45. Gibson argues that the restitution award should be limited to the amount of the civil judgment previously entered against him. We affirm the trial court's award.

BACKGROUND

¶ 2 In 1999, Gomez Landscaping, Inc. (the victim) contracted with Gibson, a certified public accountant, to handle the payroll affairs of the company. Each pay period, the victim would write Gibson one check for payroll and taxes. Gibson would then cut individual checks for each employee and pay the required taxes.…