In sentencing Velma Jean Aldan Arriola, Superior Court Associate Judge Ramona V. Manglona on Wednesday said the former Division of Revenue and Taxation employee’s “conduct undermined the trust placed in the commonwealth government by its taxpaying citizens and residents. Collection of tax money is the foundation of the commonwealth government’s livelihood. Her conduct causes a serious strain on the social contract between the…government and the governed. The government must hold its employees to the highest standards, a breach of that trust must be punished.”
Manglona imposed a five-year jail term, all suspended except for nine months, or 270 days, with credit for time served.
Arriola will start serving her term at the Department of Corrections facility on April 30, 2010.
Manglona ordered that Arriola be permanently barred from re-employment with the CNMI government.
Arriola was also placed on probation for a period starting on the sentencing date until five years after her release from prison.
She will also pay an annual probation fee of not less than $20 and not more than $320, and pay a $500 fine as well as $100 in court cost.
The court told Arriola to write a letter of apology to the people of the CNMI Department of Finance, the Division of Revenue and Taxation, and the citizens of commonwealth.
The crime involved $383.27, “but her scheme involved 12 individual accounts, and actually victimized six innocent taxpayers,” according to Manglona.
The incidents occurred on six different dates and spanned a one-month period from Dec. 19, 2008 to Jan. 20, 2009.
On Jan. 6, 2010 Arriola pleaded guilty to one count of forgery pursuant to a plea agreement.
Arriola was originally charged on July 14, 2009 with committing 30 counts of criminal offenses which included the charges of forgery, misuse of credit card, identity theft, theft by unlawful taking, and theft by failure to make required disposition of funds received.
In exchange for a guilty plea for the crime of forgery, the rest of the charges against Arriola were dismissed.
In considering leniency, Manglona said the court recognizes that Arriola “has already avoided the possibility of being sentenced to an additional 25 years for the other five forgery charges alone.”
Assistant Attorney William Downer prosecuted the case while Arriola was represented by attorney Matthew Gregory.
