Opinion by Judge LOEB.
¶ 1 This appeal primarily requires us to determine whether it is appropriate for a trial court to include a penalty imposed by the Colorado Employment Security Act (CESA) as restitution. We conclude that, under the circumstances here, such a penalty should not be included in the amount of restitution. We, therefore, affirm in part and reverse in part the restitution order appealed by defendant, Toby Maximus Welliver, and remand with directions...
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