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STATE v. GIBSON

No. 20050672-CA.

153 P.3d 771 (2006)

2006 UT App 490

STATE of Utah, Plaintiff and Appellee, v. Val Dean GIBSON, Defendant and Appellant.

Court of Appeals of Utah.

December 7, 2006.

Attorney(s) appearing for the Case

Randall K. Spencer and M. Brooke Wilkins, Fillmore Spencer LLC, Provo, for Appellant.

Mark L. Shurtleff, Atty. Gen., Mark W. Baer, Laura B. Dupaix and Matthew D. Bates, Asst. Atty. Gen., Salt Lake City, for Appellee.

Before BENCH, P.J., GREENWOOD, Associate P.J., and THORNE, Jr., J.

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...

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