State v. Harstad

OPINION

PARKER, Judge.

This is a sentencing appeal. Kenneth Harstad was found guilty of four counts of theft and one count of forgery occurring between December 1982 and July 1984. In addition to an executed sentence of 27 months in prison, the trial court ordered restitution. We affirm in part and vacate in part.

FACTS

Harstad was the president and majority shareholder of the First State Bank of Roll-ingstone, Minnesota. In December 1985 he was charged with 77 felony counts involving thefts from the retirement funds of the Winona Police Relief Association, which were on deposit with the bank.…