In Shavertown, Pennsylvania, the owner of Wilkes-Barre Bookkeeping LLC was indicted for embezzling over $375,000 of his clients' payroll tax remittance between 2010 and 2016 and for lying to clients about his actions. Additionally, he embezzled nearly $70,000 from a nonprofit for which he was the treasurer. He was sentenced to 38 months in prison and ordered to pay restitution totaling nearly $500,000.

Do you think this was a fair sentence? Why or why not?