Restitute \Res"ti*tute\ (r?s"t?*t?t), v. t. [L. restitutus, p. p. of restituere; pref. re- re- + statuere to put, place. See {Statute}.] To restore to a former state. [R.] --Dyer.
Restitute \Res"ti*tute\, n. That which is restored or offered in place of something; a substitute. [R.]
Those convicted could be fined, ordered to restitute funds to those who had been damaged, and/or be disqualified from being directors. When individuals have not personally enriched themselves, a prison sentence often looks unnecessarily harsh.