A former Hawai'i resident was ordered to pay restitution of $71,438 and placed on five years probation for receiving state tax refunds he was not entitled to.

Christopher E. Burns of Florida, a former military electrical engineer, was sentenced Feb. 25 by Judge Richard W. Pollack. Burns was convicted of three counts of false and fraudulent statements, two counts of first-degree theft, and one count of attempted first-degree theft for filing false information in electronic returns from 2004 through 2006 and receiving refunds of $35,703 and $35,635.

Burns was extradited from Florida in August 2007. Pollack denied Burns' no-contest plea and found him guilty on all felony counts. Burns was given credit for serving five months in jail here when he was sentenced.