The courts have a lot of leeway when determining whether to fine, imprison, or both. Here are some of the factors the court will consider when choosing the term of any jail sentence and the amount of a fine for CBT offences:
The value of the property or assets;
How long the offence lasted for;
Whether the offender has taken steps to restore the assets or any value to the victim;
Whether the accusation of CBT is a sole offence or there are multiple charges; and
The impact of the breach of trust on the victim and the wider public.