A sentence of six years imprisonment with a recommendation for post-prison community based release after two years is within the appropriate sentencing range for fraud involving the systematic misappropriation of approximately $236,000 from an employer over a nine-year period in a position of trust, notwithstanding the offender's age (60), timely plea of guilty, absence of prior convictions, and low risk of reoffending. Cases involving significant restitution or substantially lower actual loss are distinguishable.
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