A sentence of two years imprisonment with parole after five months is within the appropriate range for stealing $70,000 as a servant over two and a half years involving approximately 100 transactions, even where the employee performed work benefiting the employer, full restitution was made, and the offender had no prior criminal history. The fact that the stolen funds represented payment for work actually performed does not constitute an exceptional case warranting a non-custodial sentence where the employee was expressly told not to work the additional hours.
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